Blue Spruce 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: Current assets Blue Spruce Corp. Statement of Financial Position For the Year Ended December 31, 2023 Cash (net of bank overdraft of $50,000) Accounts receivable (net) Inventory at the lower of cost and net realizable value FV-NI investments (at cost-fair value $230,000) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets $ 420,000 364,000 581,000 250,000 620,000 250,000 375,000 Goodwill 91,000 Investment in bonds to collect cash flows, at amortized cost 100,000 Prepaid expenses 26,000