Boulder Corporation, a ski tuning and repair shop, opened November 1, 2017. The company carefully kept track of all its cash receipts and cash payments. The following information is available at the end of the ski season, April 30, 2018. Cash Receipts Cash Payments $ 18,100 $9,060 1.190 390 Issue of common shares Payment for repair equipment Rent payments Newspaper advertising payment Utility bills payments Part-time helper's salary payments Income tax payment Cash receipts from ski and snowboard repair services Subtotals Cash balance Totals 880 2.540 10.700 30.900 49,000 24,760 24.240 $ 49,000 $ 49,000 You learn that the repair equipment has an estimated useful life of 5 years. The company rents space at a cost of $ 170 per month on a one-year lease. The lease contract requires payment of the first and last months' rent in advance, which was done. The part-time Prepare the accrual-basis statement of financial position as at April 30. (List Current assets in order of liquidity) BOULDER CORPORATION Statement of Financial Position April 30, 2018 Assets > Liabilities and Shareholders' Equity Liabilities and Shareholders' Equity