· Period 1 Balance Sheet (Dec 31, 2022):

• Current Assets: $150,000
• Current Liabilities: $80,000

· Period 2 Balance Sheet (Dec 31, 2023):

• Current Assets: $180,000
• Current Liabilities: $100,000

·Evaluate Debt Maturity Profile: Requirements:

• Based on a balance sheet with long-term debt, analyze the maturity profile of the debt.
• Identify the amounts of current portion of long-term debt and long-term debt maturing within the next year.
• Discuss the implications of the debt maturity profile for the company's cash flow and refinancing risk.