Part A
Examine the information provided below for Logitech International (from their 2018 Annual Report). In addition, Total shareholders equity is shown as ($k) 1,050,557 for 2018 and ($k) 856,111 value for 2017:
	31-Mar
	2018	2017
Assets
Current assets:
Cash and cash equivalents	$641,947	$547,533
Accounts receivable, net	214,885	185,179
Inventories	259,906	253,401
Other current assets	56,362	41,732
Total current assets	1,173,100	1,027,845
Non-current assets:
Property, plant, and equipment, net	86,304	85,408
Goodwill	275,451	249,741
Other tangible assets, net	87,547	47,564
Other assets	120,755	88,119
Total assets	$1,743,157	$1,498,677
Liabilities and Shareholders' Equity
Current liabilities:
Accounts payable	$293,988	$274,805
Accrued and other current liabilities	281,732	232,273
Total current liabilities	575,720	507,078
Non-current liabilities:
Income taxes payable	34,956	51,797
Other non-current liabilities	81,924	83,691
Total liabilities	692,600	642,566
Utilise the basic five-box layout of a Balance Sheet to represent the information provided:

Fixed assets(FA)	Owners Funds(of)
Current Assets(CA)	Long term liabilities(LTL)
Current Liabilities(CL)