Please help with exercise 4,5 & 6 from the textbook Finance for non financial managers. Thank you very much. Sorry the pictures are not perfect .

Prepaid expenses Share capital (common) Buildings Accrued expenses Current taxes payable Equipment Long-term borrowings Purchase of a company Dividends Share capital (preferred) EXERCISE 4: WORKING CAPITAL ACCOUNTS For the following accounts, identify the working capital accounts and prepare the adjustments in non-cash working capital accounts statement. Accounts Trade receivables Non-current assets Inventories Prepaid expenses Accumulated depreciation Dividends This Year $230,000 550,000 350,000 50,000 210,000 40,000 240,000 90,000 120,000 20,000 50,000 82,000 48,000 Last Year $210,000 450,000 290,000 40,000 180,000 32,000 190,000 100,000 110,000 30,000 40,000 34,000 39,000 Trade and other payables Revolving loan Mortgage payable Accrued expenses Share capital Short-term borrowings Profit for the year Prepaid expenses Share capital (common) Buildings Accrued expenses Current taxes payable Equipment Long-term borrowings Purchase of a company Dividends Share capital (preferred) EXERCISE 4: WORKING CAPITAL ACCOUNTS For the following accounts, identify the working capital accounts and prepare the adjustments in non-cash working capital accounts statement. Accounts Trade receivables Non-current assets Inventories Prepaid expenses Accumulated depreciation Dividends This Year $230,000 550,000 350,000 50,000 210,000 40,000 240,000 90,000 120,000 20,000 50,000 82,000 48,000 Last Year $210,000 450,000 290,000 40,000 180,000 32,000 190,000 100,000 110,000 30,000 40,000 34,000 39,000 Trade and other payables Revolving loan Mortgage payable Accrued expenses Share capital Short-term borrowings Profit for the year