-/14 Grouper Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion: Grouper Corp. Current assets Statement of Financial Position For the Year Ended December 31, 2023 Cash (net of bank overdraft of $36,000) Accounts receivable (net) Inventory at the lower of cost and net realizable value FV-NI investments (at cost-fairvalue $230,000) Property, plant, and equipment Buildings (net) $ 300,000 515,000 411,000 270,000 610.000 Buildings (net) Equipment (net) Land held for future use Intangible assets 610,000 180,000 325,000 Goodwill 96,000 Investment in bonds to collect cash flows, at amortized cost 109,000 Prepaid expenses 26,000 Current liabilities Accounts payable Notes payable (due next year) Pension obligation 355,000 155,000 98,000 Rent payable Long-term liabilities -/14 59,000 Bonds payable 689,000 Shareholders' equity Common shares, unlimited authorized, 420.000 issued Contributed surplus 420,000 380,000 (a) Retained earnings Prepare a revised statement of financial position uning the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $190,000 and that the accumulated depreciation balance for the equipment is $185,000. The allowance for expected credit losses has a balance of $24,000. The pension obligation is considered a long-term liability Q Search GROUPER CORP Statement of Financial Position Assets