Using the financial statements given in the attached document, calculate the following values for the Western States Construction Company:

Working Capital Current Ratio Quick Ratio Return on Assets Return on Sales Return on Equity Debt-to-Equity Ratio Assuming the Western States is a Top 25% commercial construction company, how would you evaluate its quick ratio, current ratio, return assets, return on equity, return in sales, debt-to-equity ratio compared to typical rates of construction companies in the same category. Show your answers to all of these questions on an excel sheet and show all your calculations.

Current Year Last Year ASSETS Current Assets Cash Accounts Receivable-Trade Accounts Receivable-Retention Inventory Prepaid Expenses Total Current Assets $809,675 $1,863,150 $172,200 $35,785 $20,769 $2,901,579 $870,650 $1,287,690 $105,875 $23,487 $25,345 $2,313,047 Fixed Assets Land Buildings Furniture and Equipment Motor Vehicles Construction Equipment Subtotal Less Accumulated Depreciation Total Fixed Assets $165,890 $785,970 $150,987 $224,775 $980,725 $2,308,347 ($925,340) $1,383,007 $150,735 $697,658 $140,685 $201,425 $875,943 $2,066,446 ($797,780) $1,268,666 TOTAL ASSETS $4,284,586 $3,581,713 Current Year Last Year LIABILITIES AND OWNERS' EQUITY Current Liabilities Notes Payable Accounts Payable - Trade Accounts Payable-Retention Accrued Payables Accrued Taxes Current Maturity-Long-Term Debt Total Current Liabilities $100,000 $967,050 $35,600 $114,350 $67,950 $125,000 $1,409,950 $75,000 $894,300 $88,400 $144,775 $60,125 $95,000 $1,357,600 Long-Term Debt $450,000 $500,000 TOTAL LIABILITIES $1,859,950 $1,857,600 OWNERS' EQUITY Capital Stock Retained Earnings $500,000 $1,924,636 $500,000 $1,224,113 TOTAL OWNERS' EQUITY $2,424,636 $1,724,113 TOTAL LIABILITIES AND OWNERS' EQUITY $4,284,586 $3,581,713 Current Year Last Year Revenues Sales Cost of Sales Gross Profit $22,698,572 ($17,854,395) $4,844,177 $18,875,342 ($15,150,360) $3,724,982 Operating Expenses Financing Marketing General and Administrative Operating Expenses Net Profit before Taxes State and Federal Taxes $250,875 $376,980 $2,796,845 $3,424,700 $1,419,477 ($236,579) $1,182,898 $150,230 $250,760 $2,167,549 $2,568,539 $1,156,443 ($192,740) $963,703 Net Profit after Taxes