The financial statements for XYZ Company for the years 2018 and 2019 are given below.

XYZ Company Balance Sheet December 31, 2019 and 2018
	2018		2019
ASSETS
Current Assets
Cash	$	150	$	200
Accounts Receivable		300		600
Inventory		700		600
Total Current Assets	$	1,150	$	1,400
Fixed Assets
Plant and equipment	$	700	$	900
Less: Accumulated depreciation		(150)		(200)
Net fixed assets	$	550	$	700
Long-term investments	$	400	$	300
Totals assets	$	2,100	$	2,400
LIABILITIES AND STOCKHOLDERS EQUITY
Current Liabilities
Accounts payable	$	400	$	800
Taxes payable		100		50
Total current liabilities	$	500	$	850
Bonds payable	$	500	$	150
Stockholders equity
Capital stock	$	700	$	800
Retained earnings		400		600
Total stockholders equity	$	1,100	$	1,400
Total liabilities and stockholders equity	$	2,100	$	2,400

XYZ Company Income Statement For the Year Ended December 31, 2019
Sales			$	900
Cost of goods sold				200
Gross margin			$	700
Operating expenses
Selling expenses	$	100
Administrative expenses		150
Depreciation expense		50
Total expenses				300
Net income			$	400

XYZ Company Statement of Retained Earnings For the Year Ended December 31, 2019
Retained earnings, Dec. 31, 2018	$	400
Add: Net income		400
	$	800
Deduct: Dividends paid		200
Retained earnings, Dec. 31, 2019	$	600

Prepare the following:

1. Statement of changes in financial position (funds flow statement) using the net working capital definition of funds for XYZ Company. Evaluate its financial condition (15 pts)
2. Compute the following ratios for 2018 and 2019: (a) debt/stockholders equity ratio; (b) return on total assets; (c) current ratio; (d)net profit margin, and (e) average collection period (use 365 days). Evaluate its financial condition. (15 pts)

ASAP PLS