La conected 20x1 Cash Common Stock Accounts Receivable Retained earnings Inventories Prepaid Expenses Land Building China, Glass, etc. Accumulated depreciation Deferred income taxes-Current Accounts payable Long-term debt Current portion of long-term debt Accrued Expense Marketable Securities 21,600 174,704 48,000 576,600 18,000 4,200 202,200 1,293,600 20X2 Financial Department Note 30,480 Business bank account balance at the end of the year 194,843 Common shares at the end of the year 76,200 Outstanding Accounts Receivable at the end of the a 748,157 Accumulated earning for previous veers 92,710 Warehouse inventory balance at the end of the a 4,216 Advance pirment for future 213,995 Land property balance at the end of the year 1,369,060 Building property balance at the end of the year 469,900 Other investment assets property 711,200 Total accumdated depreciation 61,722 Current deferred income tax wing 60,325 Owing belance at the end of the year 584,200 Total long-term loan borrowed from the bank 73,660 Current portion of the above loan owing 360,000 552,316 58,500 55,440 600,000 73,200 3,240 73,200 Other Info: 2001 Total Revenue 2,600,000 4,064 Owing to utility providers 107,950 Investment in and securities Required 1) Rearrange the Accounts order following the Balance Sheet Format 2) Calculate the sub-total for each category accounts on the Balance sheet 3) Calculate net working capital for 20x1 and 20x2 4) Calculate the amount change and percentage changes from 20x1 to 2012. 5) Calculate the following ratio Current Ratio. Acid Test Ratio A/R turn-over Ratio and Avg collection period Solvency Ratio Debt to Equity Ratio Asset turn-over Ratio Profit Margin ROA ROE 2002 Total Revenue 2001 Net profit 2002 Net profit 2,180,000 195,000 1,416,000