Make a Financial Ratio for this balance sheet.

BALANCE SHEET ASSETS % of ASSETS % LIABILITIES & OWNERS' EQUITY % of ASSETS 3 Current assets Cash and cash equivalents (D) Short-term investments - Accounts receivable (1) Inventories [C] Deferred income taxes Prepaid expenses and other current assets Total current assets [A] P3,000 P7,500 P4,500 P2,500 P15,000 P13,000 1.6% % 3.9% 2.3% 1.3% Current liabilities Loans payable and current portion long-term debt [H] Accounts payable and accrued expenses Income taxes payable Accrued retirement and profit-sharing contributions 1,200 3,000 15,000 50,000 0.6% % 1.6% 7.8% 26.0% 7.8% 6.8% P45,500 23.7% Total current liabilities [B] $ 69,200 36.0% Fixed assets Property, plant and equipment at cost Less accumulated depreciation Total fixed assets P60,000.00 P30,000.00 990,000.00 31.3% 15.6% Other liabilities Long-term debt [G] Accrued retirement costs Deferred income taxes Deferred credits and other liabilities 35,000 25,000 18.2% 13.0% 16.7% 6.3% 46.9% 32,000 12,000 13.0% 8.3% 1.8% Other assets Long-term cash investments Equity Investments Deferred income taxes Other assets Total other assets Total assets [E] P25,000.00 P16,000.00 P3,500.00 P12,000.00 P56,500.00 P192,000 6.3% 54.2% 29.4% 100.0% % Total other liabilities Total liabilities $ 104,000 $ $ 173,200 $ 18,800 $ 192,000 90.2% 9.8% Total owners' equity () Total liabilities + owners' equity 100.0% %