Complete the balance sheet for Delivery Specialists based on the following financial data: Balance Sheet Delivery Specialists December 31, 2014 Financial Data (2014)

1. Sales of $720,000. 2. The gross profit margin was 38.7 percent. 3. Inventory turned 6 times relative to cost of goods sold 4. Assume 360 days in a year. 5. The average collection period was 31 days. 6. The current ratio was 2.35. 7. The total asset turnover was 2.81. 8. The debt ratio was 49.4 percent. 9. Total current assets equal $159,565.