The following data are from the U Guessed it Company's financial statements. This company is a manufacturer of board games for young adults. The market is fiercely competitive, therefore all sales ($20 million) for the year 1983 were on credit. Given the following ratios, fill in the balance sheet below:

Sales to Total Assets 2 times

Total debt to assets 40 percent

Current ratio 3.0 times

Inventory turnover 5.0 times

Average collection period 18 days

Fixed Asset turnover 5.0 times

U Guessed IT CO. Balance Sheet, 1983

Assets Liabilities & Equity

Cash Total Current Liabilities

A/R Long Term Debt

Inventory

Total Current Asset Total Debt

Fixed Assets Net Worth

Total Assets Total Liabilities & Equity