Hello Experts can you please help me with the CFO attached problem. Thank you in advance.

61-90 days - (represents 7% of your AR) - collection rate days - (represents 3% of your AR) - collection rate Note 2 Beginning inventory Purchase Purchase Purchase Sales were for 4m, WO units Note 3 S/unit 100,000 20,000 300,000 600,000 The Investments balance IS made up primarily of securities traded on the stock market. The portfolio is managed by management The loss represents a dip in the market price but is not expected to be a permanent loss The loss has not been taken out of the Investment balance Note 4 The equipment cost is presented without depreciation The company has not yet chosen a depreciation policy. It is expected to have a useful life of 5 be worth SIOO,OOO - SSOO,DDO at the end of the useful life. The cost reasonably approximates fair value of the asset Note 5 Due to a boom in the area that the company is located, the land value has skyrocketed. A realtor has told pu that the value of the land has doubled but a formal assessment will cost the company 550,000. Note 6 The unearned revenue represents a large order which you know when it will be filled The contract simpty states that pu will fill the order as soon as there is capacitvto do so. Note 7 Our lender is very conservative. Covenants on the loan are as follows: Current ratio must be > 10 1 Debt to Assets ratio must be < 19.5% Note 8 Your company is currently developing a new product You feel like the research phase is coming to completion and the development phase is beginning. Approximately is 'muddled' between the research and development timelines. You are good friends with the engineer in charge of the project Note 9 You be receiving stock options in the next couple weeks. Based on share prices/expected share prices, the expense that the company incur based on when the stock options are granted is as follows: