33. Using the following financial information, prepare a complete set of financial statements (income statement, balance sheet, and statement of cash flows) for Caterpillar Inc. for the fiscal year ending December 31, 2023. Data: total revenue $4,000,000, cost of goods sold $1,600,000, operating expenses $800,000, interest expense $200,000, tax expense $280,000, beginning cash balance $120,000, cash paid for equipment $400,000, cash received from loans $600,000, and cash paid for dividends $80,000. Discuss the financial health of the company based on the prepared statements and suggest areas for improvement.