Bramble Limited, which follows IFRS, has adopted the policy of classifying interest paid as operating activities and dividends, financing activities. Condensed financial data for 2020 and 2019 follow (in thousands): BRAMBLE LIMITED Comparative Statement of Financial Position December 31 2020 2019 Cash $1,980 $1,150 FV-NI investments 1,300 1,420 Accounts receivable 1,855 1,350 Inventory 1,685 2.020 Plant assets 1,985 1,760 Accumulated depreciation (1,200 ) (1.170) $7,605 $6,530