Below are partial balance sheets for Bancroft Inc.for three years. 
Required:
A) Fill in the missing amounts.
B) Are Bancroft's liquidity and risk improving? Support your answer.If you were a shareholder in Bancroft, would you be concerned?
Definitions:
Asset Universe
The full range of investment options available for asset allocation.
Investment Company
An entity, either a corporation or trust, that specializes in gathering and investing collective funds from investors into financial securities.
Portfolio
A collection of financial investments like stocks, bonds, commodities, cash, and cash equivalents, including mutual funds and ETFs, held by an individual or an institution.
Risk Aversion
The preference to avoid uncertainty and potential loss in investment decisions, favoring safer or less volatile investments.
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