Cash SWIFTY'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022 $ 6800 Accounts payable 19500 Salaries payable 800 Mortgage payable 171000 Total liabilities $ 30000 Accounts receivable 10300 Supplies 132000 Inventory $ 172300 Land 102000 Shareholders' equity $ 98000 $ 141000 Building Less: Accum. Depreciation Trademark 19100 78900 Common shares Retained earnings Total shareholders' equity 94000 $ 39000 235000 Less: Accum. Depreciation 10700 28300 Total assets $ 407300 Total liabilities and shareholders' equity $ 407300 The dollar amount of current assets is O $27100. O $ 40300. O $ 26300. O $ 198100