Martin Company and Winter Company are each merchandising companies applying for nine-month bank loans in order to finance the acquisition of new equipment. Both companies are seeking to borrow the amount of $210,000 and have submitted the following balance sheets with their loan application.

	MARTIN COMPANY
CURRENT ASSETS:		ASSETS
Cash			$57,000
Accounts receivable			153,000
Inventories			162,000
Short-term prepayments			6,000
Total current assets			$ 378,000
PLANT AND EQUIPMENT:
Land		$150,000
Building	$600,000
Less: Accumulated depreciation	90,000	510,000
Store equipment	180,000
Less: Accumulated depreciation	45,000	135,000
Total plant and equipment			195,000
Total assets			$1,173,000

LIABILITIES & OWNER'S EQUITY
CURRENT LIABILITIES
Accounts payable			$135,000
Accrued wages payable			45,000
Total current liabilities			$180,000
Long-term liabilities:
Mortgage payable (due in 13 months)			330,000
TOTAL LIABILITIES			$510,000
Owners equity:
Steven Martin, capital			663,000
Total liabilities & owners equity			$1,173,000

WINTER COMPANY BALANCE SHEET
Current Assets
Cash			$384,000
U.S. government bonds			210,000
Accounts receivable			603,000
Inventories			567,000
Total current assets			$ 1,764,000
PLANT AND EQUIPMENT:
Land		$180,000
Building & Equipment	$1,230,000
Less: Accumulated depreciation	180,000	1,050,000
Total plant & equipment			1,230,000
Total assets			$2,994,000
CURRENT LIABILITIES
Notes payable			$600,000
Accounts payable			480,000
Miscellaneous accrued liabilities			180,000
Total current liabilities			$1,260,000
Long-term liabilities:
Mortgage payable (due in 10 years)			420,000
TOTAL LIABILITIES			$1,680,000
Owners equity:
Jack Winter, capital			1,314,000
Total liabilities & owners equity			$2,994,000

Write 600 words analysis and response.

From the viewpoint of a bank loan officer, to which company would you prefer to make a $210,000 nine-month loan? Explain. Include in your answer a discussion of the ability of each company to meet its obligations in the near future