How could the Balance Sheet of the Libreta & Nota Company be presented and discussed in front of a board of directors?

Consider:

a) accounts receivable and the uncollectible accounts process.

b) Payroll liabilities and other current or long-term liabilities.

c) the types of investments held by Libreta & Nota Company.

Company Libreta y Nota Ltda. Balance Sheet 2019 2020 Assets Current assets $ $ Cash 560,000 613,400 Accounts Receivable 32,400 25,500 Inventory 17,680 19,800 Total Current Assets 610,080 658,700 fixed assets Machinery 76,800 90,345 Vehicle 48,790 56,700 Total Fixed Assets 125,590 147,045 $ $ Total Assets 735,670 805,745 Passives Current liabilities Debts to pay $ 21,000 $ 32,560 Salaries to pay 46,000 50,200 Interest Payable 5,300 6,340 Total Current Liabilities 72,300 89,100 Long term passives Bonds 86,000 108,695 Mortgage 246,000 237,000 Total LonaTerm Liabilities 332,000 345,695 $ $ Capital 35 $ Shareholders' Capital 321,720 365,000 Utility 9,650 5,950 $ $ Total Ca-ital 331,370 370,950 $ $ Total Liabilities + Caital 735,670 805,745