USE THE FOLLOWING INFORMATION TO CONSTRUCT A BALANCE SHEET TO ANSWER QUESTIONS $42$ through $46$

Financial Data for Spinaway, Inc. $($Unless otherwise noted, all data is for December $31,2022)$

Assume a $360-$day year and assume that the only accounts on the balance sheet are those listed below. Fill in this chart with the data provided and then answer questions $42,43,44,45$ and $46.$

NOTE: When you create the balance sheet associated with the data above, round all figures $($if necessary$)$ to the nearest whole dollar $($i$.$e$.,$ to $0$ decimal places$).$ Be sure that your final balance sheet balances.

$42.$ Cash $=\_\_\_\_\_\_\_\_\_\_\_\_.$

$43.$ Current assets $=\_\_\_\_\_\_\_\_\_\_\_\_.$

$44.$ Current liabilities $=\_\_\_\_\_\_\_\_\_\_\_\_.$

$45.$ Total liabilities $=\_\_\_\_\_\_\_\_\_\_\_\_.$

$46.$ Total shareholder equity $=\_\_\_\_\_\_\_\_\_\_\_\_.$

Number of shares outstanding $120,000$ Average collection period $($days$)36$

Sales $$1,500,000$ Accounts payable days $18$

Gross profit margin $20\%$ Retained earnings $($Dec $31,2021)$ $$328,000$

Inventory turnover ratio $5$ Dividends paid in $2022$ $$75,000$

Notes payable $$22,000$ Accruals $$9,000$

Net profit margin $8\%$ Land $$186,000$

Return on assets $5\mathrm{.}0\%$ Debt ratio $64\%$

Percent of sales on credit $90\%$ Par value per share $$0\mathrm{.}40$

Gross fixed assets $$3,426,000$ Accumulated depreciation $$1,840,000$