Can you please help answer the questions I got wrong, that are in the red boxes? thank you.

The bookkeeper for Coronado Ltd. has prepared the following statement of financial position as of July 31, 2022 (amounts in thousands). CORONADO LTD Statement of Financial Position As of July 31, 2022 Equipment (net) 87,360 Equity 161,720 Patents 21,840 Non-current liabilities 78,000 Inventory 62,400 Notes and accounts payable 45,760 Accounts receivable (net) 42,120 285,480 Cash 71,760 285,480 The following additional information is provided. 1.Cash includes 1,248 in a petty cash fund and 12,480 in a bond sinking fund. a 2.The net accounts receivable balance is comprised of the following three items: (a) accounts receivable debit balances Y54,080, (b) accounts receivable credit balances 8,320, and (c) allowance for doubtful accounts 3,640. 3.Inventory costing 5,512 was shipped out on consignment on July 31, 2022. The ending inventory balance does not include the consigned goods. Receivables in the amount of 5,512 were recognized on these consigned goods. 4.Equipment had a cost of 116,480 and an accumulated depreciation balance of 29.120. 5.Income taxes payable of 9,360 were accrued on July 31. Coronado Ltd., however, had set up a cash fund to meet this obligation. This cash fund was not included in the cash balance but was offset against the income taxes payable amount. Intangible Assets Patents 21840 Total Non-current Assets * Current Assets Inventory | 67912 Accounts Receivable 40248 Less Allowance for Doubtful Accounts 3640 36608 Cash 49920 Total Current Assets [ *C Total Assets Equity and Liabilities Equity and Liabilities Equity Non-current Liabilities 78000 Current Liabilities Notes and Accounts Payable 45760 Income Taxes Payable 9360 Unearned Revenue 5512 Total Current Liabilities 60632 Total Liabilities [ [ Total Equity and liabilities . CORONADO LTD Statement of Financial Position July 31, 2022 Assets Non-current Assets Long term Investments Bond Sinking Fund 12480 Property. Plant and Equipment Equipment 116480 Less : Accumulated Depreciation Equipment (29120) 87360 Intangible Assets IT Patents 21840 Total Non-current Assets Current Assets Inventory 67912 Accounts Receivable 40248 Allowance for Doubtful Accounts 3640 36608 Cash 49920 Total Current Assets Total Assets C Equity and Liabilities Equity Non current Labuities 78000 Non-current Liabilities 70000 Current Liabilities Notes and Accounts Payable 45760 Income Taxes Payable 9360 Uneamed Revenue 5512 Total Current Liabilities 80632 Total Liabilities [ [ Total Equity and abilities