IBM Corporation provided the following balances as of June 30, 2023:

Account	Amount ($)
Cash	6,800,000
Short-term Investments	7,200,000
Accounts Receivable	5,400,000
Inventory	3,200,000
Accounts Payable	2,600,000
Accrued Expenses	2,000,000
Common Stock	16,000,000
Retained Earnings	3,700,000

Requirements:

1. Prepare a Balance Sheet for IBM Corporation as of June 30, 2023.
2. Calculate the Current Ratio.
3. Determine the Quick Ratio.
4. Analyze IBM's liquidity position.
5. Discuss any potential financial risks IBM might face.