$200020012002$

Current Assets

Cash $20,00021,00024,000$

Short term Investment $60,00081,000145,000$

A$/$R $100,00090,000140,000$

Inventories $14,00017,00015,000$

Prepaid Exp $13,00012,00014,000$

Total Current Assets $207,000221,000338,000$

Investment $43,00035,00040,000$

Property and Equipment

Land $68,50068,50068,500$

Building $810,000850,000880,000$

Furniture and Equipment $170,000190,000208,000$

$1,048,5001,108,5001,156,500$

Less: Accumulated Depreciation $260,000320,000381,000$

Other Operationg Equipment $11,50020,50022,800$

Total Assets $1,050,0001,065,0001,176,300$

Current Liabilities

Accounts Payable $60,00053,50071,000$

Accrued Income Taxes $30,00032,00034,000$

Accured Expenses $70,00085,20085,000$

Current Portion of Long$-$term debt $25,00021,50024,000$

Total Current Liabilities $185,000192,200214,000$

Long$-$term Debt

Mortgage Payable $425,000410,000400,000$

Deferred Income Taxes $40,00042,80045,000$

Total Long$-$term Debt $465,000452,800445,000$

Total Liabilities $650,000645,000659,000$

Owner's Equity

Common Stock $55,00055,00055,000$

Paid$-$in Capital in Excess $110,000110,000110,000$

Retained Earnings $235,000255,000352,300$

Total Owner's Equity $400,000420,000517,300$

Total Liabilities and Equity $1,050,0001,065,0001,176,300$

$1)$ Amount Change and $\%$ change from Year $2000$ to Year$2001$

$2)$ Current ratio, Acid Test Ratio, A$/$R turn$-$over, Avg collection period, Solvency Ratio, profit ratio for Year$2001)$

$($ Assume the $2002$ Revenue $1,300,000,$ profit is $65,000)$ Operating Cash flow is $201,000.$