Sun Microsystems develops, manufactures, and sells computers for network systems. Exhibit below presents selected financial data for each of the three years ending December 31, Year 2 to December 31 , Year 4. December 31: Year 4 Year 3 Year 2 Sales 11,185 11,434 12,496 Net Income (Loss) before Interest and Taxes 474 (2,610) (990) Interest Expense 37 43 58 Net Income (Loss) (388) (3,429) (587) Current Assets 7,303 6,779 7,777 Total Assets 14,503 12,985 16,522 Current Liabilities 5.113 4,129 4393 Long-Term Debt 1,175 1,531 1,449 Total Liabilities 8,065 6,494 6,721 Retained Earnings 2,481 2,869 6,298 Shareholder's Equity 6,438 6,491 9,801 Cash Flow Provided by Operations 2,226 1,037 880 Common Shares Outstanding 3,336 3,236 3,234 Market Price per Share 4.33 4.65 5.01 Altman?s Z-score XXX 2.162 2.769 1. Compete the value of Altman's Z-score for Sun Microsystems for year 4. (Please attach Excel) 2. How did the bankruptcy risk of Sun Microsystems change between Year 3 and Year 4? Is it higher smaller? Explain