Account	2021	2020
Accounts payable	$10,000	$7,000
Accounts receivable	8,000	6,000
Notes receivable	6,000	2,000
Bank loan	4,000	7,000
Building	50,000	20,000
Cash	3,000	2,000
Dividends	2,000	-0-
Equipment	25,000	15,000
Income taxes payable	4,000	2,000
Land	50,000	50,000
Merchandize inventory	20,000	25,000
Mortgage payable	6,000	10,000
Prepaid insurance	2,000	1,000
Share capital	48,000	48,000

Other information: a. $1,000 of the notes receivable at December 31, 2021 will be received in cash during 2022. All of the notes receivable at December 31, 2020 were received in cash during 2021. b. $3,000 of the bank loan and $2,000 of the mortgage payable of December 2021 must be repaid by December 31, 2022. c. 2020 was the first year of the Companys operations.

Question - Refer to BDCCs note 4 shown in this chapter. Assume now that Tuckers property, plant, and equipment are combined into one amount on the statement of financial position. Prepare a suitable note to the financial statements.