Novak Inc. Balance Sheet December 31, 2024 Cash $25,930 Accounts payable $ 35,930 Accounts receivable 27,130 Bonds payable 46,930 Investments 32,000 Common stock 105,930 Plant assets (net) 86,930 Retained earnings 29,130 Land 45,930 $217,920 $217.920 1. 2. During 2025, the following occurred. Novak liquidated its available-for-sale debt investment portfolio at a loss of $10,930. A tract of land was purchased for $43.930. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $15,930 were declared and paid to stockholders. 5. Net income for 2025 was $40,930, including $17,930 in depreciation expense. 6. Land was purchased through the issuance of $35,930 in additional bonds. 7. At December 31, 2025, Cash was $76,130, Accounts Receivable was $47,930, and Accounts Payable was $45.930. Your answer is partially correct. Prepare the unclassified balance sheet as it would appear at December 31, 2025. (List Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.) NOVAK INC. Balance Sheet Cash Accounts Receivable Plant Assets Land Accounts Payable Bonds Payable Common Stock Retained Earnings December 31, 2025 Assets 76130 Liabilities and Stockholders' Equity 47930 45930 46930 105930 29130 Compute two cash flow ratios. (Round ratios to 2 decimal places, e.g. 0.62.) Current cash debt coverage ratio Cash debt coverage ratio