CORONADO LTD. Statement of Financial Position December 31, 2022
Cash				$64400		Accounts payable		$65400
Prepaid insurance				14800		Salaries payable		24100
Accounts receivable				97000		Bonds payable		231000
Inventory				117000		Total liabilities		320500
Land				156000
Building		$233000				Common shares		Unresolved
Less: Accumlated depreciation		70300		162700		Retained earnings		136000
Trademark		$126000				Total shareholders' equity		381000
Less: Accum. Amort.		36400		89600		Total liabilites
Total assets				$701500		and shareholders' equity		$701500

The total amount in the contra asset accounts is

$36400.

$106700.

$70300.

$252300.