Ayayai Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion: AYAYAI CORP. Statement of Financial Position For the Year Ended December 31, 2020 Current assets Cash (net of bank overdraft of $40,000) Accounts receivable (net) Inventory at the lower of cost and net realizable value FV-NI investments (at cost-fair value $240,000) Property, plant, and equipment Buildings (net) Equipment (net) $ 460,000 352,000 451,000 230,000 740,000 240,000 305,000 Land held for future use Intangible assets Goodwill 89,000 Investment in bonds to collect cash flows, at amortized cost 91,000 Prepaid expenses 16,000 Current liabilities Accounts payable 345,000 Notes payable (due next year) 235,000 Pension obligation 83,000 Rent payable Long-term liabilities 55,000 Bonds payable Shareholders' equity Common shares, unlimited authorized, 400,000 issued Contributed surplus Retained earnings 746,000 400,000 190,000 ?