$29000 10800 130000 CORONADO'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022 $6000 Accounts payable 20800 Salaries payable 1000 Mortgage payable 163000 Total liabilities 99000 Shareholders' equity $100000 Common shares 20200 79800 Retained earnings $40700 Total shareholders' equity 9500 31200 $400800 Total liabilities and shareholders' equity Cash Accounts receivable Supplies Inventory Land Building Less: Accum. Depreciation Trademark Less: Accum. Depreciation Total assets $169800 $137000 94000 231000 $400800 The total obligations that have resulted from past transactions are $20800 $39800 $94000. 169800 $29500 10900 130000 Cash Accounts receivable Supplies Inventory Land Building Less: Accum Depreciation Trademark Less: Accum. Depreciation Total assets BRAMBLE'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022 $7000 Accounts payable 20900 Salaries payable 900 Mortgage payable 170000 Total liabilities 98000 Shareholders' equity Common shares 80100 Retained earnings Total shareholders' equity 30500 $407400 Total liabilities and shareholders' equity $170400 $139000 98000 $99000 18900 $41000 10500 237000 $407400 The dollar amount of net property, plant and equipment is $80100. $178100 $209600 $348100