John Green has been a retail sales manager for six years. At age 35, he is divorced with one child, Amanda, age 7. John's salary is HK$360,000 per year. He regularly receives $2,500 per month for child support from Amanda's mother. John invests $1,000 each month ($500 in his mutual fund and $500 in HK Government bonds).

Using the following information,

construct 

1) a balance sheet and 

2) a cash-flow statement for John, (with percentage analysis). 

3) Comment the financial analysis.

ASSETS Retirement benefits (no employee contribution) Money market account (includes $1,500 of interest earned last year) Mutual fund (includes $2,000 of reinvested dividend income from last year) Checking account Personal property Automobile HK Government bonds LIABILITIES Dental bill (pays $250 per month & is included in uninsured medical/dental) Visa (pays $1,000 per month) Student loan (pays $1,000 per month) ANNUAL EXPENSES Auto insurance Rent Utilities Phone Cable Food Uninsured medical/dental Dry cleaning Personal care Gas, maintenance, license Clothes Entertainment Vacations/visitation travel Child care Gifts Miscellaneous Amount (HK$) 30,000 50,000 40,000 10,000 50,000 30,000 30,000 Taxes Health insurance Outstanding Balance 4,500 15,000 75,000 Amount 7,800 91,000 12,000 6,800 3,600 30,000 10,000 4,800 4,200 21,200 5,000 17,000 13,000 38,200 4,000 3,000 64,000 24,400