A. Develop a spreadsheet to calculate theratios for the financial and internal perspectives of the balanced scorecard for 2009 and 2008. B. Comment on any trend you see fromyour ratio analysis

JACOBSEN COMPANY Balance Sheet December 31, 2009,2008, and 2007 Current assets: Cash Temporary investments Accounts receivable, net Inventories S 42,000 14,000 192,000 248,000 S 496,000 S 41,000 10,000 178,000 301,000 S 530,000 S 39,000 9,000 152,000 316,000 $516,000 Total current assets Property, plant and equipment Land Buildings, net of depreciation Equipment, net of depreciation 29,000 $1,079,000 $928,000 $110,000 39,000 Total assets S 98,000 S 106,000 Accounts payable Notes payable, current Other current liabilities Total current liabilities Long-term liabilities Owners' equity Total liabilities and owners' equity 42,000 S 178,000 41,000 207,000 $209,000 761,000 $1,029,000 629,000 $328,000 $1,079,000