Cash VAUGHAN LTD. Statement of Financial Position December 31, 2022 $64300 Accounts payable 15100 Salaries payable 94000 Bonds payable $65600 Prepaid insurance 26000 Accounts receivable 232000 Inventory 114000 Total liabilities 323600 Land 170000 Building $ 239000 Common shares 250000 Less: Accumlated depreciation 70600 168400 Retained earnings 140000 Trademark $123000 Total shareholders' equity 390000 Less: Accum. Amort. 35200 87800 Total liabilites Total assets $713600 and shareholders' equity $ 713600 The total dollar amount of assets to be classified as investments is O SO. O $ 170000. O $532000. O $409000