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https://books.google.com/books?id=ONGraiLxrL0C&pg=PA364&lpg=PA364&dq=Data+pertaining+to+the+current+position+of+Newlan+Company+are+as+follows:+Cash+$+80,000+Temporary+investments+160,000+Accounts+and+notes+receivable+(net)+235,000+Inventories+190,000+Prepaid+expenses+10,000+Accounts+payable+158,000+Notes+payable+(short-term)+80,000+Accrued+expenses+12,000&source=bl&ots=89uelwWdEz&sig=wCg5f8MVEpvnmdnOd13wrOnJ8hU&hl=en&sa=X&ved=0ahUKEwiKo46YzMjJAhVBeD4KHdPhAYgQ6AEIHDAA#v=onepage&q=Data%20pertaining%20to%20the%20current%20position%20of%20Newlan%20Company%20are%20as%20follows%3A%20Cash%20%24%2080%2C000%20Temporary%20investments%20160%2C000%20Accounts%20and%20notes%20receivable%20(net)%20235%2C000%20Inventories%20190%2C000%20Prepaid%20expenses%2010%2C000%20Accounts%20payable%20158%2C000%20Notes%20payable%20(short-term)%2080%2C000%20Accrued%20expenses%2012%2C000&f=false I need help with question P3

https://books.google.com/books?id=ONGraiLxrL0C&pg=PA364&lpg=PA364&dq=Data+pertaining+to+the+current+position+of+Newlan+Company+are+as+follows:+Cash+$+80,000+Temporary+investments+160,000+Accounts+and+notes+receivable+(net)+235,000+Inventories+190,000+Prepaid+expenses+10,000+Accounts+payable+158,000+Notes+payable+(short-term)+80,000+Accrued+expenses+12,000&source=bl&ots=89uelwWdEz&sig=wCg5f8MVEpvnmdnOd13wrOnJ8hU&hl=en&sa=X&ved=0ahUKEwiKo46YzMjJAhVBeD4KHdPhAYgQ6AEIHDAA#v=onepage&q=Data%20pertaining%20to%20the%20current%20position%20of%20Newlan%20Company%20are%20as%20follows%3A%20Cash%20%24%2080%2C000%20Temporary%20investments%20160%2C000%20Accounts%20and%20notes%20receivable%20(net)%20235%2C000%20Inventories%20190%2C000%20Prepaid%20expenses%2010%2C000%20Accounts%20payable%20158%2C000%20Notes%20payable%20(short-term)%2080%2C000%20Accrued%20expenses%2012%2C000&f=false

I need help with question P3

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