The balance sheet data on a company are provided below in thds RUB): LIABILITIES AND EQUITY Common stock Additional paid-in capital Retained earnings Long-term loans Short-term loans Accounts payable Dividends payable Provisions for future expenses 16 065 8 925 34 860 13 755 840 4 410 2 940 2 310 ASSETS PPE Construction work-in-process Intangibles patents and copyrights Deferred tax asset Long-term investments. stocks of "blue chip" companies Stocks of non-traded companies Inventory raw materials prepaid expenses finished goods Accounts receivable long-term short-term Short-term investments Cash 33 600 4 725 3 150 3 150 1 470 4 200 2 940 1 260 10 605 3 150 525 6 930 19 950 10 500 9 450 1 050 5 355 TOTAL ASSETS 84 105 TOTAL LIABILITIES AND EQUITY 84 105 Additional information is also available: 1. Raw materials should be impaired by 3%. 2. 12% of short-term accounts receivable will probably not be collected. 3. Long-term loans include the amount of 3200 thds RUB that should be settled within a year. 4. Short term investments can be sold for the amount that is 80% of their book value. Required: 1. Prepare an aggregated balance sheet. Indicate what items you eliminate or transfer. 2. Determine the type of financial position of the company and explain what it means in economic terms