A5-6 Statement of Cash Flows: The financial statements for Linked Ltd. are shown below. Statement of Comprehensive Income For the year ended 31 December 20X5 Sales revenue Investment revenue Operating expenses, including cost of goods sold Depreciation expense Goodwill impairment Administrative expenses Interest expense Gain on sale of investment Income tax expense Net earnings and comprehensive income As of 31 December Assets Cash Accounts receivable Merchandise inventory Prepaid insurance Investments Land Capital assets, net of accumulated depreciation Goodwill, net of impairment Liabilities and Equity Accounts payable Rent payable Income tax payable Statement of Financial Position 20X5 $1,821,300 37,500 793,200 105,000 116,100 621,000 45,300 6,000 73,800 $ 110,400 20X4 $ 82,500 $ 90,000 307,500 210,000 694,200 630,000 7,800 19,200 75,000 120,000 270,000 270,000 1,434,000 930,000 173,700 $3,044,700 289,800 $2,559,000 $ 637,200 22,500 49,200 $ 567,000 15,000 48,000 Bonds payable Pension obligation 1,110,000 900,000 50,100 30,000 Common shares 972,000 810,000 Retained earnings 203,700 189,000 $3,044,700 $2,559,000