Ayayai Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31, 2023: Ayayal Inc. Comparative Statement of Financial Position December 31 2023 2022 Cash $52,805 $25.160 Accounts receivable 58,010 51,080 Inventory 40,030 60.150 Prepaid rent 5,320 4,180 Equipment 156,400 130,200 Accumulated depreciation-equipment (35,320) (25,180) Goodwill 20,000 52,000 Total assets $297,245 $297,590 Accounts payable $46,400 $40,200 Income tax payable 4,030 6,150 Salaries and wages payable 8.160 4.160 Short-term loans payable 8,010 10.080 Long-term loans payable 60,000 71,000