Question 1: Summary of Financial Date of Maple Leaf Cement Factory is given below: Cash 48,600 Ordinary Stock 1,000,000 Land and Building 800,000 Retained Earnings 217,000 Prepayments of expenses 62,000 Dividend payable 86,250 Stock 272,000 Trade Investment 20,000 Trade Creditors 405,000 Advance payment for tax 100,000 General Reserve 100,000 Provision for Tax 264,000 Debtors 523,000 Bills payable 18,000 Bills Receivables 22,600 Net sales for the year 2,182,400 Plant & Machinery 544,000 Bank overdraft 52,000 Debentures 250,000 Required: 1. Calculate the figure of Capital Employed, Current Assets, Current Liabilities and Equity. 2. Comment on liquidity position of company.