Expose key movements in the company's fiscal position:

2023 Financials:

• Cash and equivalents reduced from $50,000 to $20,000,
• Short-term investments rose from $20,000 to $25,000,
• Accounts receivable grew from $100,000 to $120,000,
• Prepaid expenses went up from $40,000 to $55,000,
• Total current assets inched up from $210,000 to $220,000,
• Accounts payable enlarged from $80,000 to $100,000,
• Accrued expenses went up from $40,000 to $50,000,
• Total current liabilities went up from $190,000 to $230,000.

Please find below the extracts from the minutes of our most recent meeting: Trainee Accountant: "Jude, after reviewing the financials, there's been an uptick in revenue to $550,000. Yet, our liquidity has weakened, and notably, our net income has dipped to $240,988 from last year's $280,908."

Jude: "Are all income sources included in this? And how much has our current ratio fallen?"

Trainee Accountant: "Yes, all income sources are considered. The surge in operating expenses to $310,000 is the main reason for our financial pinch, which also led to this year's profit decrease."

Jude: "This drastic turn from profit to a lower profit margin is worrying. We must scrutinize our growth strategy and financial controls. Could we have missed something in our accounts?"

Trainee Accountant: "Rest assured, the analysis is accurate. The loss is mainly due to the higher operating costs, especially from upgrading our spa facilities, impacting our earnings."

Jude: "It's a challenging time. Our investment in the wellness experience was substantial. We need to re-evaluate our strategies to ensure financial stability while still aiming for our long-term goals. We might have overextended financially."

make balance sheet of 2022 and 2024 in one table and assume fixed asset and answer will be same