As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
We will fight with them about who owes the $200k that James mentions below based on their failure to "assist" us in managing the cost.
Postion	Tokenization
1	We
2	will
3	fight
4	with
5	them
6	about
7	who
8	owes
9	the
10	$
11	200
12	k
13	that
14	James
15	mentions
16	below
17	based
18	on
19	their
20	failure
21	to
22	"
23	assist
24	"
25	us
26	in
27	managing
28	the
29	cost
30	.
Position	Tokenization	UPOS	Head	Deprel
1	We	PRON	3	nsubj
2	will	AUX	3	aux
3	fight	VERB	0	root
4	with	ADP	5	case
5	them	PRON	3	obl
6	about	SCONJ	8	mark
7	who	PRON	8	nsubj
8	owes	VERB	3	advcl
9	the	DET	10	det
10	$	SYM	8	obj
11	200	NUM	12	compound
12	k	NUM	10	nummod
13	that	PRON	15	obj
14	James	PROPN	15	nsubj
15	mentions	VERB	10	acl:relcl
16	below	ADV	15	advmod
17	based	VERB	20	case
18	on	ADP	20	case
19	their	PRON	20	nmod:poss
20	failure	NOUN	8	obl
21	to	PART	23	mark
22	"	PUNCT	23	punct
23	assist	VERB	20	acl
24	"	PUNCT	23	punct
25	us	PRON	23	obj
26	in	SCONJ	27	mark
27	managing	VERB	23	advcl
28	the	DET	29	det
29	cost	NOUN	27	obj
30	.	PUNCT	3	punct