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{"ops":[{"insert":"STATEMENT OF FINANCIAL POSITION\n\nAccounts Payable \u20b1 600,000\nUnearned Revenue 1,210,000\nSalaries Payable- current 120,000\nOwner\u2019s Withdrawals 280,000\nOwner\u2019s Capital 1,500,000\nComprehensive Income 3,000,000\nTotal Current Assets 80% of total liabilities\nCash 250,000\nInventories 480,000\nPrepaid Expenses 600,000\nProperty, Plant and Equipment 5,166,000 \nAccounts Receivable 214,000\n\n"},{"attributes":{"bold":true},"insert":"Look for:"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"A. CURRENT RATION"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"B. QUICK RATIO"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"C. CURRENT ASSETS TO WORKING CAPITAL"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"D. DEFENSIVE INTERVAL RATIO"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"E. DEBT TO EQUITY RATIO"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"F. EQUITY TO DEBT RATIO"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"G. DEBT RATIO"},{"insert":"\n"},{"attributes":{"bold":true},"insert":"H. EQUITY RATIO"},{"insert":"\n"}]}

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