first picture had been added by mistake, the question is in next three pictures. thanks

Question 1.4 During October 2016, Paws Veterinary Clinic completed the following transactions: Month Day Transaction Oct.1 Paws received $30,000 cash and issued common shares to shareholders 4 Purchased supplies, $1,000, and equipment, $2,600 on account 15 Performed checkup services, and received cash, $1,500 17 Paid cash to acquire land for an office site, $22,000 11 Performed a surgery on a sick cat, and billed the customer $500 16 Paid for the equipment, purchased Oct 4 on account 17 Paid the telephone bill, $95 18 Received partial payment from client on account, $250 22 Paid the water and electricity bills, $400 129 Received $2,000 cash for conducting a workshop on "Healthy Cat Living 31 Paid employee salary, $1,300 |31 Declared and paid dividends of $1,500 4. Record each transaction in the journal. Key each transaction by date. Explanations are not required. 5. Prepare the trial balance of Paws at October 31, 2016. Learning Objectives 6 7 Use ratio data to evaluate a company's financial position Requirements 1. As a financial advisor to an investor in New World Piano Company, identify or calculate the information for 2020 and 2019 that would be relevant in determining the company's liquidity position, and specify how each piece of information is relevant to your decision. 2. Write a memo explaining to your client the results of your evaluation including recommendations that will help New World Piano Company improve its liquidity 4 Cash and Receivables 226 174 Receivables, net of allowance for uncollectible accounts of $7, $6, and $4, respectively 195 Inventories 398 375 349 Prepaid expenses 22 19 16 Total current assets . $ 786 $ 715 5 715 $ 692 Total current liabilities $ 420 $ 405 $ 388 Income statement: Net sales $2,071 $2,005 $1.965 4 Cash and Receivables P4-48B The comparative financial statements of New World Piano Company for 2020, 2019, and 2018 included the following selected data: (in millions) 2020 2019 2018 Balance sheet: Current assets: Cash $ 67 $ 66 $ 62 Short-term investments 73 81 70 Receivables, net of allowance for uncollectible accounts of 57, 56, and $4, respectively 226 174 195