Condensed financial data of Oriole Limited for 2023 and 2022 are presented below: Oriole Limited Comparative Balance Sheet As of December 31, 2023 and 2022 2023 2022 Cash $1,770 $1,170 Receivables 1,780 1,360 Inventory 1,620 1,950 Long-term investments FV-NI 1,360 1,420 Property, plant, and equipment 1,950 1,760 Accumulated depreciation (1,270) (1,110) $7,210 $6,550 Accounts payable $1,270 $980 Accrued liabilities 255 295 Bonds payable 1,440 1,640 Common shares 1.950 1,760 Retained earnings 2,295 1,875 $7,210 $6,550