Microsoft Corporation has the following account balances as of June 30, 2023:

Account	Amount ($)
Cash	3,800,000
Short-term Investments	4,500,000
Accounts Receivable	6,000,000
Inventory	2,800,000
Accounts Payable	2,200,000
Accrued Expenses	1,600,000
Common Stock	12,000,000
Retained Earnings	1,800,000

Requirements:

1. Prepare a Balance Sheet for Microsoft Corporation as of June 30, 2023.
2. Calculate the Current Ratio.
3. Determine the Working Capital.
4. Evaluate Microsoft's liquidity position.
5. Identify any potential financial risks Microsoft might face.