Procter & Gamble has the following balances as of June 30, 2023:

Accounts	Amount ($)
Cash	10,000,000
Accounts Receivable	12,000,000
Inventory	8,500,000
Accounts Payable	5,000,000
Salaries Payable	3,500,000
Common Stock	28,000,000
Retained Earnings	18,000,000

Requirements:

1. Prepare a classified Balance Sheet.
2. Calculate the Current Ratio.
3. Determine the Working Capital.
4. Evaluate Procter & Gamble's liquidity position.
5. Discuss potential financial challenges based on the Balance Sheet.