WEST MOUNTAIN CONSTRUCTION BALANCE SHEET Year CURRENT ASSETS 32.387 4.526 6,888 34,826 38.212 Accounts Receivable Trade Accounts Recevable Retention Inventory Costs and Profits in Excess of Bilings Notes Receivable Propaid Expenses Oher Current Assets 9,177 3,139 1,061 Total Current Assets 129.966 FIXED AND OTHER ASSETS Construction Equipment Trucks and Autos Office Equipment 39.229 8.981 8,981 Total Fxed Assets Less Acc Depreciation Net Foxed Assets Other Assets 50,462 150,842 Total Assets Current Liablitios Accounts Payable- Trade Accounts Payable-Retention Biings in Excess of Costs and Profts Notes Payable Accrued Payables Accrued Taxes Accrued Vacation Other Current Liablites 35,772 3.768 1.424 4,022 4.574 2.022 2.405 57 418 48,916 Total Current Liabites Term 61,544 Total Liablites OWNERS EQUITY Capital Stock Retained Earnings Current Period Net Income 10.000 51.724 Total Equity Total Liabiitios and Equity ha 6-1 Balance sheet for West Mountain Construction 6. Determine the current assets to total assets ratio for the construction company in Figures 6-1 and 62. What insight does this give you into the company's financial operations