$30900 9600 133000 Statement of Financial Position December 31, 2022 $6200 Accounts payable 21000 Salaries payable 1000 Mortgage payable 170000 Total liabilities 109000 Shareholders' equity Common shares 74000 Retained earnings Total shareholders' equity Cash Accounts receivable Supplies Inventory Land Building Less: Accum. Depreciation Trademark Less: Accum. Depreciation Total assets $173500 $95000 $141000 97000 21000 238000 $40700 10400 30300 $411500 Total liabilities and shareholders' equity $411500 The dollar amount of net property, plant and equipment is O $74000. O $183000. O $199300. O $353000