A5-10 PresentationDirect and Indirect, Operating Activities: The following financial information is available for Chipmunk Inc. for the 20X3 fiscal year: Page 277 Statement of Financial Position As at 31 December Cash 20X3 20X2 $ 10,000 $ 40,000 Receivables 440,000 360,000 Marketable securities 380,000 460,000 Inventory Land 1,462,000 1,264,000 660,000 820,000 Building 2,080,000 2,240,000 Accumulated depreciation, building (940,000) (760,000) Machinery 2,160,000 1,750,000 Accumulated depreciation, machinery Goodwill (438,000) (424,000) 220,000 Current liabilities Bonds payable Preferred shares $6,034,000 $ 512,000 2,000,000 2,096,000 220,000 $5,970,000 $ 662,000 2,000,000 1,686,000