PepsiCo Inc. provided the following details as of December 31, 2023:

Account	Amount ($)
Cash	7,000,000
Accounts Receivable	10,000,000
Inventory	8,000,000
Accounts Payable	5,000,000
Accrued Liabilities	2,500,000
Common Stock	20,000,000
Retained Earnings	12,000,000

Requirements:

1. Draft a classified Balance Sheet.
2. Compute the Acid-test Ratio.
3. Determine the Working Capital.
4. Evaluate PepsiCo's liquidity.
5. Discuss potential financial challenges based on the Balance Sheet.