5. Using the provided data, prepare the balance sheet for Nike, Inc. as of December 31, 2023. The company's assets include cash $200,000, accounts receivable $500,000, inventory $400,000, and property, plant, and equipment $1,500,000 (net of depreciation). Liabilities include accounts payable $300,000, long-term debt $700,000, and equity includes common stock $800,000 and retained earnings $800,000. Discuss the company's financial position and liquidity.