You have been asked to analyze the financial statements of the Dayton Corporation for the two years ending 2015 and 2016.

Dayton Corporation
Financial Data
	2015	2016
Net Sales	$47,715	$40,363
Cost Sales	$27,842	$21,485
SG & A expenses	$8,090	$7,708
Depreciation expense	$628	$555
Interest expense	$754	$792
Tax expense	$3,120	$3,002
Cash & equivalents	$2,144	$2,536
Receivables	$5,215	$5,017
Inventory	$3,579	$3,021
Other current assets	$2,022	$2,777
Plant & equipment	$18,956	$16,707
Accumulated depreciation	$5,853	$5,225
Intangible assets	$7,746	$7,374
Other non current assets	$10,456	$7,700
Payables	$5,108	$4,361
Short term notes payable	$4,066	$3,319
Other current liabilities	$2,369	$2,029
Long term ebt	$4,798	$3,600
Other non current liabilities	$4,837	$5,020
Common stock	$6,776	$6,745
Retained earning	$16,050	$14,832
Common shares outstanding	$2,300	$2,300
Current markert price of stock	$45	$45

Create the following in excel.

a. Create a comparative balance sheet for the years 2016 and 2015,

b. Create a comparative income statement for the years 2016 and 2015,

c. Create a spreadsheet to calculate the listed financial ratios for both 2016 and 2015,