Caregivers or America Satatement of Financial Position as of December 31, 2022 Cash on hand $3,000 Accounts receivable $1,500 Land and Equipment net of depreciation $25,000 Accounts payable $800 Mortage payable $10,000 Without donor restrictions $10,700 With donor restrictions $8,000 Following the format in the workbook complete the Statement of Financial Position.