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: Investment in bonds to collect cash flows, at amortized cost 91,00013,000 Prepaid expenses 13,000 Current liabilities \begin{tabular}{lr} Accounts payable & 205,000 \\ Notes payable (due next year) & 135,000 \\ Pension obligation & 83,000 \\ Rent payable & 50,000 \end{tabular} Long-term liabilities Bonds payable 564,000 Shareholders' equity Common shares, unlimited authorized, 300,000 issued 300,000 Contributed surplus 190,000 Retained earnings ? Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $170,000 and that the accumulated depreciation balance for the equipment is $115,000. The allowance for expected credit losses has a balance of $18,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Buildings, and Equipment.) Inventory Prepaid Expenses Total Current Assets Shareholders' Equity Goodwill Bond Sinking Fund Investment \begin{tabular}{r} 81000 \\ \\ 91000 \\ \hline \end{tabular} Property, Plant, and Equipment Buildings $ \begin{tabular}{|r|} \hline$50000 \\ \hline \\ 170000 \\ \hline \end{tabular} Less : Accumulated Depreciation-Buildings Equipment 285000 Less : Accumulated Depreciation - Equipment Land Held for Future Use Total Assets Liabilities and Shareholders' Equity Current Liabilities Accounts Payable Notes Payable Rent Payable Bank Overdraft Current Liabilities Long-Term Liabilities $ Shareholders' Equity Total Liabilities Total Liabilities List of Accounts Assistance Used Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Amortization Accumulated Depreciation - Buildings Accumulated Depreciation - Equipment Accumulated Depreciation - Patents Accumulated Depreciation - Vehicles Accumulated Other Comprehensive Income Advertising Expense Allowance for Doubtful Accounts Allowance for Expected Credit Losses Bad Debt Expense Bank Loans Bank Loan Payable Bank Overdraft Bonds Payable Bond Sinking Fund Investment Buildings Cash Commissions Payable Common Shares Contributed Surplus Cost of Goods Sold Current Maturities Current Portion of Bank Loan Current Portion of Notes Payable Customer Deposits Demand Bank Loan Depreciation Expense Discount on Bonds Payable Dividends Payable Equipment Equipment held for Sale Franchises FV-NI Investments FV-OCI Investments Gain on Disposal of Equipment Goodwill Income before Income Tax Income Tax Expense Income Tax Payable Income Tax Receivable Insurance Expense Insurance Revenue Intangible Assets-Franchises (net) Intangible Assets-Patents (net) Interest Expense Interest Income Interest Payable Interest Receivable Inventory Investments Land Land Held for Future Use Litigation Expense Litigation Liability Long-Term Debt Machinery Mortgage Payable Mortgage Receivable Net Income Net Loss No Entry Notes and Accounts Payable Notes Payable Notes Receivable Obligations under Lease Office Expense Patents Payroll Taxes Payable Pension Obligation Preferred Shares Premium on Bonds Payable Prepaid Expenses Prepaid Insurance Prepaid Rent Purchases Rent Expense Rent Payable Rent Revenue Repairs and Maintenance Expense Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Supplies Supplies Expense Telephone Expense Service Revenue Supplies Supplies Expense Telephone Expense Trademarks Trading Investments Travel Expense Treasury Notes Unearned Revenue Unrealized Gain or Loss Utilities Expense Vehicles