a. Prepare a statement of financial position (SFP) as at December 31, 2023. (Hint: You will need to adjust (plug) the December 31, 2023 amount of current assets to ensure the SFP balances.) (List Property, Plant and Equipment in order of Land, Buildings and Equipment.)

b. Prepare a statement of cash flows for the year ended December 31, 2023, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Marigold Corp.s statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $403,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,100 ) was sold for $10,800. 3. Depreciation expense was $4,070 on the building and $9,050 on equipment. 4. Amortization expense on a patent was $3,100. 5. Current assets other than cash increased by $41,000. Current liabilities increased by $33,000. 6. An addition to a building was completed at a cost of $31,900. 7. An FVOCl investment in shares was purchased for $21,700 on the last day of the year. This was the first such investment made by Marigold in its history. 8. Bonds payable of $76,400 were issued at par. 9. Cash dividends of $190,000 were declared and paid. Dividends paid are treated as financing activities. Marigold prepares financial statements in accordance with IFRS. Your answer is partially correct