Asha Inc.'s financial statements for its year ended December 31, 20X8, follow:

Assets Cash and cash equivalent Accounts receivable (net) FVOCI investments Inventory Prepaid expenses Property, plant, and equipment (PPE), net Trademark Liabilities and shareholder equity Accounts payable Income taxes payable Dividends payable Bank loan Bonds payable Common shares Preferred shares Accumulated other comprehensive income Retained earnings Asha Inc. Statement of financial position as at December 31, 212,000 100,000 $94 ooo 114000 15,000 69,000 15,000 622,000 48,000 100 21,100 15,000 295,300 210,000 $603,500 $128,000 125,000 17,000 103 500 $373,500 20X7 $123,000 111,500 12,000 73,800 11,700 425,000 63,000 $57,500 19,000 18,000 215,600 $522,100 $121 ,ooo 18,000 58 goo $297,900