IBM Corporation has the following balances as of December 31, 2023:

Accounts	Amount ($)
Cash	4,800,000
Accounts Receivable	8,000,000
Inventory	5,500,000
Accounts Payable	3,200,000
Salaries Payable	1,600,000
Common Stock	30,000,000
Retained Earnings	2,500,000

Requirements:

1. Prepare a Balance Sheet as of December 31, 2023.
2. Calculate the Current Ratio.
3. Determine the Working Capital.
4. Analyze the liquidity position.
5. Identify potential financial issues based on the Balance Sheet.