Use the financial information below for problems $5$ to $9($tax rate is $21\%)$

$\backslash$table$[[,,2022,,],[$Sales$,S,16,549,$$$,18,498],[$Depreciation$,S,2,376,$$$,2,484],[$cocs$,$$$,5,690,S,6,731],[$Other expenses,$S,1,353,S,1,178],[$Interest expense,$$,1,110,S,1,325],[$Cash$,$$$,8,676,S,9,247],[$Accounts receivable,$$,11,488,$$$,13,482],[$Notes payable,$$,1,674,S,1,641],[$Long$-$term debt,$S,29,060,S,35,229],[$Net fixed assets,S$,72,770,S,77,610],[$Accounts payable,$S,6,269,S,6,640],[$Inventory$,$$$,20,424,S,21,862],[$Dividends$,S,1,993,$$$,2,314],[$Short$-$term investments,$S,9,645,$$$,10,227],[$Accruals$,$$$,1,255,$$$,1,410],[$Common stock $(100,000$ shrs$),$$$,75,200,S,75,200],[$Retained earnings,$S,9,545,$$$,$m$?]]$

Construct a balance sheet and income statement from the information above.

Construct a common size balance sheet for $2022$ and $2023.$ Comment on any changes in the percentages of assets and liabilities.

Construct a common size income statement $2022$ and $2023.$ Comment on any of the changes in the composition of the income statement.

Compute the following using the data from $2023.$

a$.$ Current ratio

b$.$ Quick ratio

c$.$ Net working capital

d$.$ Inventory turnover

e$.$ Receivables turnover

f$.$ Fixed asset turnover

g$.$ Debt$/$Asset ratio

h$.$ Net profit margin

i$.$ Return on assets

j$.$ Return on equity

Use the DuPont equation to find the ROE in $2023.$