Example 2 During the floods, some data in the balance sheetand the profit and loss statement were dismantled. Fill in the missing data using the following information. Balance sheet Assets tota Long-term asset Current assets Inventories Accountreceivable Cash Total capital Owner's capital Long-termliabilities Currentliabilities 500 200 Income Statement Sales Cost of goods sold Depreciation Inventories EBIT Interest EBT Total capital Tax EAT 400 100 Financial leverage TIE Current ratio Quick ratio Cash ratio ROE Inventoryturnover 1.8 4 1.9 1.3 0.35 0.25 6