$On$ January $1,2024,$ the general ledger $of$ Freedom Fireworks includes the following account balances:

$\begin{array}{cc}\text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}& \text{D}\text{e}\text{b}\text{i}\text{t}\\ \text{C}\text{r}\text{e}\text{d}\text{i}\text{t}& \text{C}\text{a}\text{s}\text{h}\\ \text{\$}101200& ?\\ \text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}\text{r}\text{e}\text{c}\text{e}\text{i}\text{v}\text{a}\text{b}\text{l}\text{e}& 34000\\ ?& \text{I}\text{n}\text{v}\text{e}\text{n}\text{t}\text{o}\text{r}\text{y}\\ 152000& ?\\ \text{L}\text{a}\text{n}\text{d}& 67300\\ ?& \text{B}\text{u}\text{i}\text{l}\text{d}\text{i}\text{n}\text{g}\text{s}\\ 120000& ?\\ \text{A}\text{l}\text{l}\text{o}\text{w}\text{a}\text{n}\text{c}\text{e}\text{f}\text{o}\text{r}\text{u}\text{n}\text{c}\text{o}\text{l}\text{l}\text{e}\text{c}\text{t}\text{i}\text{b}\text{l}\text{e}\text{a}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}& ?\\ \text{\$}1800& \text{A}\text{c}\text{c}\text{u}\text{m}\text{u}\text{l}\text{a}\text{t}\text{e}\text{d}\text{d}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}\\ ?& 9600\\ \text{A}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{s}\text{p}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}& ?\\ 17700& \text{B}\text{o}\text{n}\text{d}\text{s}\text{p}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}\\ ?& 120000\\ \text{D}\text{i}\text{s}\text{c}\text{o}\text{u}\text{n}\text{t}on\text{b}\text{o}\text{n}\text{d}\text{s}\text{p}\text{a}\text{y}\text{a}\text{b}\text{l}\text{e}& 30000\\ ?& \text{C}\text{o}\text{r}\text{m}\text{m}\text{o}\text{n}\text{s}\text{t}\text{o}\text{c}\text{k}\\ ?& 200000\\ \text{R}\text{e}\text{t}\text{a}\text{i}\text{n}\text{e}\text{d}\text{e}\text{a}\text{r}\text{n}\text{i}\text{n}\text{g}\text{s}& ?\\ 155400& \text{T}\text{o}\text{t}\text{a}\text{l}\text{s}\\ \text{\$}504500& \text{\$}504500\end{array}$

During January $2024,$ the following transactions occurred:Danuary $15$ Paid cash for salaries, $$28,900.$

$`January30$ Firework sales for the month totalled $$195,000.$ Sales included $$65,000$ for cash and $$130,000on$ account. The cost $of$ the$`$

$`units$ sold was $$112,500.`$

$`January31$ Paid the first monthly installment $of$ $$1,980$ related $to$ the $$100,000$ borrowed $on$ January $1.`$

$`The$ following information $is$ available $on$ January $31,2024.`$

$`Depreciationon$ the building for the month $of$ January $is$ calculated using the straight$-$line method. $At$ the time the building was$`$

$`purchased,$ the company estimated a service life $of$ ten years and a residual value $of$ $$24,000.`$

$`At$ the end $of$ January, $$3,000of$ accounts receivable are past due, and the company estimates that $50\%of$ these accounts will$`$

$`notbe$ collected. $Of$ the remaining accounts receivable, the company estimates that $2\%$ will not $be$ collected. $No$ accounts were$`$

$`written$ off $as$ uncollectible $in$ January.$`$

$`Unpaid$ salaries $at$ the end $of$ January are $$26,100.`$

$`Accrued$ income taxes $at$ the end $of$ January are $$5,000.`$ Adjusted

Dates:

January $01$

$to$: Using the information from the requirements above, complete the 'Analysis'.

Note: Calculate the ratios $to$ the nearest $1$ decimal place.