"Write a business letter to the CEO analyzing your company's budgeted financial statements and state your recommendations." I'm not looking for a letter, but I'm struggling with which information should be included in the memo, a comparison of the two months in ratios, recommendations, etc. How would I explain this information?

Cash Accounts receivable 117,817 462,210 96,000 383,760 716,000 Raw materials inventory Finished goods inventory 716,000 Total assets $ 1,775,787 Liabilities and Equity Liabilities '69 195,300 58,036 500,000 Accounts payable Taxes payable Long-term note payable ITI .c: E. l 69 343,000 440,391 Common stock Retained earnings Total Liabilities and Equity $ 1,536,727 The management of Zigby Manufacturing prepared the following balance sheet for March 31. ZIGBY MANUFACTURING Balance Sheet March 31 Assets Liabilities and Equity Cash $ 48,000 Liabilities Accounts receivable 423,150 Accounts payable $ 187,200 Raw materials inventory 87,900 Loan payable 20,000 Finished goods inventory 383, 760 Long-term note payable 500, 000 $ 707,200 Equipment $ 6 16 , 00 0 Equity Less: Accumulated depreciation 158,000 458,000 Common stock 343,000 Retained earnings 350,610 693,610 Total assets $ 1,400,310 Total liabilities and equity $ 1,400:310 To prepare a master budget for April, May, and June, management gathers the following information