Ketsu Department Stores is one of Japan's largest retailer with many stores throughout Japan. The consolidated financial statements have been drawn up in accordance with the standards issued by the International Accounting Standards Committee (IASc). The balance sheets for the years ended December 31, 2014 and 2015 are provided below Ketsu - Consolidated Balance Sheet mber 31, December 31, 2014 000 2,602 2,771 2015 000 Intangible assets Property, plant and equipment 2,606 Shares in associated companies 102 5.504 1,505 2,022 Other investments Fixed assets Inventories Trade accounts receivable 123 1,711 2,302 622 receivables and miscellaneous assets 155 4,790 297 11,382 374 652 2,232 157 (192) Liquid funds/Marketable securities Current assets Deferred tax assets Total assets 141 115 856 374 52 Subscribed capital apital reserve 028 Revenue reserves Unappropriated profit 131 237) 948 90 238 y translation difference Equity excluding minority interests Minority interests Equity including minority interests 277 3,500 1,984 Provisions for pensions and similar obligations ,871 1,159 184 214 1,915 1,029 1,076 provisions Provisions for deferred tax liabilities Provisions Borrowings (1) Trade accounts payable 60 2,963 1,117 542 4,622 11,382 466 r liabilities Liabilities Total equity and liabilities (1) Including bank overdrafts 9,856 550 The corresponding income statements indicate that the sales revenue amounted to 11,361 fm in 2014 and 12,779 m in 2015. Required 1. Prepare a simplified balance sheet with three sub-headings in the assets and three sub-headings in the equity and liabilities. Select your subheading categories on the basis of their usefulness for an investor (current or potential). Compute the working capital, working capital need and net cash 2