Ch5 H.W (1): Preparation of a Statement of Financial Position Presented below is the trial balance of At Work Corporation at December 31, 2018. Cash Inventory Trading Securities (at cost, $100,000) Investments in Bonds (Held to maturity) Investments in Shares (Non-Trading) Prepaid rent (3 years rent in advance) Prepaid rent (6 months' rent advance) Equipment Land Buildings Franchises Patents Notes Payable (short-term) Accounts Payable Dividends Payable Accrued Liabilities Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Pension Liability (long-term) Notes Payable (long-term) Bonds Payable (long-term) Share Capital-Ordinary ($2 par) Share premium Treasury Shares Retained Earnings Accumulated Other Comprehensive Income Sales Revenue Investment Revenue Cost of Goods Sold Selling Expenses Administrative Expenses Interest Expense Total Debit Credit $200,000 610,000 350,000 400,000 320,000 1,000,000 120,000 760,000 750,000 950,000 230,000 200,000 250,000 510,000 72,000 119,000 380,000 225,000 145,000 30,000 66,000 120,000 500,000 2,000,000 3,000,000 100,000 251,000 100,000 9,620,000 182,000 7,250,000 2,400,000 875,000 295,000 $ 17,190,000 $17,190,000 Instructions Prepare a statement of financial position at December 31, 2015 for Vivaldi Corporation. (Ignore income taxes).