5-25 Please show all work.

LO 1,7 E5-25A. (Learning Objectives 1, 7: Show how to speed up cash flow from receivables; evaluate liquidity through ratios) Moore Corporation reported the following items at December 31, 2021, and 2020: A1 A D Balance Sheets 1 (Summarized) 2 3 Year-end Year-end 4 2021 2020 2021 2020 5 Current assets: Current liabilities: 6 Cash $ 18,000 $14,000 Accounts payable $ 19,000 $ 20,500 7 Marketable securities 20,000 9,000 Other current liabilities 108,000 110,000 8 Accounts receivable, net 53,000 67,000 Long-term liabilities 20,000 21,000 9 Inventory 190,000 186,000 10 Other current assets 3,000 3,000 Stockholders' equity 137,000 137,500 11 Long-term assets 10,000 12 Total assets $ 284,000 $ 289,000 Total liabilities and equity $ 284,000 $ 289,000 13 14 Income statement (partial): 2021 15 Sales Revenue $ 900,000 17