BLUE AG COMPARATIVE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2022 AND 2021 12/31/22 12/31/21 Equipment 152,400 131,000 Accumulated depreciation-equipment (34,700 ) (24,800 ) Copyrights 45,500 49,900 Inventory 40,100 60,400 Prepaid rent 5,100 4,000 Accounts receivable 62,400 50,800 Short-term investments (trading) 35,100 18,100 Cash 6,000 6,900 Total assets 311,900 296,300 Share capital-ordinary,10 par 100,000 100,000 Share premium-ordinary 30,000 30,000 Retained earnings 56,300 37,700 Long-term loans payable 59,500 68,700