The following information relates to the business of Chef One as at 30 June 2023. The owner is concerned about the profitability and financial structure of his business. Revenue Cost of sales Other expenses Cash and cash equivalents Inventories Accounts receivable 30 June 2023 $ 90 000 30 June 2022 $52.500 49.750 34 250 18 250 14 000 5.000 14 000 27 250 18 500 25.000 14 000 Non-current assets 33 500 23 000 Accounts payable 9 250 9.500 Short-term Borrowings 16,000 12,000 K. Pastry, capital 39.000 40 000 Retained earnings 15.000 20 000 11.500 Non-current liabilities