Account receivable (gross and net)

Accumulated depreciation

Inventory

Unrestricted cash

Restricted cash

Account payable

Non-current liabilities

Stark company accountant has finished the preparation of financial statements for the year of 2020, and you have some selected balances as follows: 205,000 Account receivable 29,000 Equipment Inventory 12,000 Cash 39,000 Account payable 81,700 And you have the following additional information that were not taken into consideration: 1. Cash balance of 7,000 is restricted to be used in the payment of accounts due after 2 years, this amount was deducted from cash and from liabilities 2. Inventory purchased on the 25th of December 2020 and still in transit (FOB Destination point) with a cost of 10,000 was included in the year end physical count 3. Account receivable includes 44,000 Note receivable due in 2 years, and net of allowance for doubtful accounts of 10,000. 4. Account payable includes a 4 years bond with a value of 20,000 5. The cost of the equipment is 57,000 Required: indicate the balance of the following items and state the correct statement of financial position classification