ORIGINAL WORKED REFERENCE

Assets are 2,000 + 3,000 + 1,000 + 4,000 = 10,000, matching liabilities 4,000 plus equity 6,000. Current assets are 6,000, so the current ratio is 6,000 / 2,500 = 2.4. This does not establish that 6,000 cash is available today.

CRITICAL CONDITION
Statements reconcile and cash availability is not inferred directly from revenue or the current ratio.

LIMITS
This is introductory financial literacy with synthetic data, not an audit, valuation or investment recommendation.

This reference is not a learner submission or proof of provider-course completion. See material-verification.json in the production package for actual preparation checks.
