Amana Cement Corporation is a private corporation controlled by Amin Amana. The companys adjusted trial balance and other related data at 31 December 20X5 are given below. Although the company uses some obsolete terminology, the amounts are correct.

AMANA CEMENT CORPORATION Adjusted Trial Balance
31 December 20X5
Debit Balance Accounts
Cash	$	35,200
Land (used for building site)		117,600
Cost of goods sold		136,700
Short-term securities, at market (cost, $32,000)		38,200
Investment in U.S. subsidiary		91,000
Goodwill		109,300
Merchandise inventory		26,400
Office supplies inventory		1,900
Patent		6,700
Operating expenses		52,600
Income tax expense		16,700
Impairment of patent		7,300
Prepaid insurance		780
Building (at cost)		130,100
Land (held for speculation)		65,100
Translation loss on U.S. subsidiary, 31 December 20X4		10,400
Accrued interest receivable		570
Accounts receivable (trade)		43,000
Note receivable, 10% (long-term investment)		56,600
Subscriber lists (net)		41,400
Prepayments to pension fund in advance of expensing (long-term)		49,000
Dividends declared in 20X5, payable in 20X6		28,500
Correction of error from prior yearno income tax effect		28,500
	$	1,093,550
Credit Balance Accounts
Reserve for bad debts	$	1,100
Accounts payable (trade)		15,100
Revenues		276,900
20X5 translation gain on U.S. subsidiary		15,400
Deferred income tax		48,800
Note payable (short term)		12,400
Common shares, no par, 10,000 shares outstanding		175,700
Reserve for depreciation, building		92,900
Retained earnings, 1 January 20X5		218,150
Gain on new accounting policy		38,900
Accrued wages		2,000
Cash advance from customer		2,900
Accrued property taxes		800
Note payable (long term)		16,000
Rent revenue collected in advance		1,500
Bonds payable, 11% ($30,000 due 1 June 20X6)		175,000
	$	1,093,550

Additional information (no accounting errors are involved): a. Merchandise inventory is based on FIFO, lower of cost or net realizable value. b. The patent is subjected to an annual impairment test. The impairment for 20X5 has already been recorded. c. Operating expenses as given include depreciation and interest expense, and revenues include interest and investment revenues. d. The cash advance from customer was for a special order that will not be completed and shipped until March 20X6; the sales price has not been definitely established because it is to be based on cost (no revenue should be recognized for 20X5).

Prepare the Stmt of Financial Position.