Please i need help filling the below yellow empty cells Joshua & White Technologies: December $31$ Balance Sheets

$($Thousands of Dollars$)$

Assets $20192018$

Cash and cash equivalents $$21,000$ $$20,000$

Short$-$term investments $3,7593,240$

Accounts Receivable $52,50048,000$

Inventories $84,00056,000$

Total current assets $$161,259$ $$127,240$

Net fixed assets $223,097200,000$

Total assets $$384,356$ $$327,240$

Liabilities and equity

Accounts payable $$33,600$ $$32,000$

Accruals $12,60012,000$

Notes payable $19,9296,480$

Total current liabilities $$66,129$ $$50,480$

Long$-$term debt $67,66258,320$

Total liabilities $$133,791$ $$108,800$

Common stock $178,440178,440$

Retained Earnings $72,12540,000$

Total common equity $$250,565$ $$218,440$

Total liabilities and equity $$384,356$ $$327,240$

Joshua & White Technologies December $31$ Income Statements

$($Thousands of Dollars$)$

$8400056000$

Sales $$420,000$ $$400,000$

COGS except excluding depr. and amort. $300,000298,000$

Depreciation and Amortization $19,66018,000$

Other operating expenses $27,60022,000$

EBIT $$72,740$ $$62,000$

Interest Expense $5,7404,460$

EBT $$67,000$ $$57,540$

Taxes $(25\%)16,75014,385$

Net Income $$50,250$ $$34,524$

Common dividends $$18,125$ $$17,262$

Addition to retained earnings $$32,125$ $$17,262$

Other Data $8400056000$

Year$-$end Stock Price $$90\mathrm{.}00$ $$96\mathrm{.}00$

# of shares $($Thousands$)4,0524,000$

Lease payment $($Thousands of Dollars$)$ $$20,000$ $$20,000$

Sinking fund payment $($Thousands of Dollars$)$ $$5,000$ $$5,000$

d$.$ Perform an extended Du Pont analysis for Joshua & White for each year.

ROE $=$ PM x TA Turnover x Equity Multiplier

$201920\mathrm{.}05\%11\mathrm{.}96\%1\mathrm{.}091\mathrm{.}53$

$201815\mathrm{.}80\%8\mathrm{.}63\%1\mathrm{.}221\mathrm{.}50$

ROE has improved because the profit margin improved compared to the previous year

e$.$ Perform a common size analysis. What has happened to the composition

$($that is$,$ percentage in each category$)$ of assets and liabilities?

Common Size Balance Sheets

Assets $8400056000$

Cash and cash equivalents $5\mathrm{.}5\%6\mathrm{.}1\%$

Short$-$term investments $1\mathrm{.}0\%1\mathrm{.}0\%$

Accounts Receivable $13\mathrm{.}7\%14\mathrm{.}7\%$

Inventories $21\mathrm{.}9\%17\mathrm{.}1\%$

Total current assets $41\mathrm{.}9\%39\mathrm{.}0\%$

Net fixed assets $58\mathrm{.}1\%61\mathrm{.}1\%$

Total assets $100\mathrm{.}0\%100\mathrm{.}0\%$

Liabilities and equity $8400056000$

Accounts payable

Accruals

Notes payable

Total current liabilities

Long$-$term debt

Total liabilities

Common stock

Retained Earnings

Total common equity

Total liabilities and equity

Common Size Income Statements $8400056000$

Sales

COGS except excluding depr. and amort.

Depreciation and Amortization

Other operating expenses

EBIT

Interest Expense

EBT

Taxes $(25\%)$

Net Income

f$.$ Perform a percent change analysis. What does this tell you about the change in profitability

and asset utilization?

Percent Change Balance Sheets Base

Assets $8400056000$

Cash and cash equivalents

Short$-$term investments

Accounts Receivable

Inventories

Total current assets

Net fixed assets

Total assets

Base

Liabilities and equity $8400056000$

Accounts payable

Accruals

Notes payable

Total current liabilities

Long$-$term debt

Total liabilities

Common stock

Retained Earnings

Total common equity

Total liabilities and equity

Base

Percent Change Income Statements $8400056000$

Sales

COGS except excluding depr. and amort.

Depreciation and Amortization

Other operating expenses

EBIT

Interest Expense

EBT

Taxes $(25\%)$

Net Income