\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} RETRO PRODUCTIONS LIMITED \\ Adusted Trial Balance \\ December 31, 2021 \end{tabular}} \\ \hline & Debit & Credit \\ \hline Cash & $190,100 & \\ \hline Accounts receivable & 7,288,000 & \\ \hline Inventory & 2,594,000 & \\ \hline Supplies & 39,000 & \\ \hline Prepaid rent & 14,000 & \\ \hline Equipment & 1,350,000 & . \\ \hline Accumulated depreciation-equipment & & 204,375 \\ \hline Accounts payable & & 4,101,000 \\ \hline Income tax payable & & 112,000 \\ \hline Interest payable & & 6,200 \\ \hline Salaries payable & & 140,000 \\ \hline Deferred revenue & & 96,000 \\ \hline Bank loan payable-non-current & & 1,240,000 \\ \hline Common shares & & 600,000 \\ \hline Retainedearnings & & 1.239275 \\ \hline \end{tabular} \begin{tabular}{lcr} Retained earnings & & 1,239,275 \\ Dividends declared & 120,000 & 22,670,200 \\ Sales & & \\ Cost of goods sold & 12,600,000 & \\ Advertising expense & 437,000 \\ Depreciation expense & 168,750 \\ Freight out & 980,000 \\ Office expense & 78,000 \\ Rent expense & 168,000 \\ Salaries expense & 3,701,000 \\ Travel expense & 46,000 \\ Utilities expense & 67,000 \\ Interest expense & 76,200 \\ Income tax expense & 492,000 \\ Totals & $30,409,050 \\ \hline \end{tabular} Prepare a statement of financial position for the year ended December 31. (List Current Assets in order of liquidity. Round answers to O decimal places, es. 5,275. Equipment Less : Accumulated Depreciation-Equipment Total Property, Plant, and Equipment Total Assets Liabilities and Shareholders' Equity Current Liabilities Accounts Payable Income Tax Payable Interest Payable Salaries Payable Deferred Revenue Total Current Assets Nan-Current Liabilities Bank Loan Payable Total Liabilities Shareholders' Equity Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity