Please fill out the table below and provide information on this-

(1) Accounts Receivables and the process for uncollectible accounts; (2) Payroll Liabilities as well as other Current or Long-Term liabilities; and (3) the types of investments held by ABC Company. Keep in mind the intended audience of your presentation.

BALANCE SHEET
At December 31, 20X2 and December 31, 20X1
		20X2	20X1	Dollar Change	% Change
Assets
Current Assets
Cash and cash equivalents	$	182,225	143,010
Trading Securities		48,000	39,600
Accounts receivable		28,000	19,500
Allowance for doubtful accounts		(5,000)	(2,900)
Accounts receivable, net		23,000	16,600
Inventories		2,450	3,600
Prepaid expenses and other receivables		200	750
Available-for-sale securities		17,750	14,005
Total current assets	$	296,625	234,165
Property, plant and equipment, net		304,550	299,050
Intangible Assets		300	300
Total assets	$	601,475	533,515
Liabilities and Shareholders' Equity
Current Liabilities
Salaries Payable		85,000	61,950
FICA-Social Security Taxes Payable		10,540	7,682
FICA-Medicare Taxes Payable		2,465	1,797
Employee Federal Income Taxes Payable		8,500	6,000
State Unemployment Taxes Payable		756	540
Federal Unemployment Taxes Payable		84	60
Notes payable or current portion of long-term debt	$	24,000	24,000
Accounts payable		14,030	17,050
Total current liabilities		145,375	119,079
Long-term debt		104,400	128,400
Total liabilities	$	249,775	247,479
Shareholders' equity
Common stock, $10 per value; 50,000 shares authorized; 20,000 shares issued and outstanding		200,000	200,000
Retained earnings		151,700	86,036
Total shareholders' equity		351,700	286,036
Total liabilities and shareholders' equity	$	601,475	533,515