CRANE LTD. Statement of Financial Position December 31, 2022 $64700 Accounts payable Cash $66700 Prepaid insurance 15700 Salaries payable 24200 Accounts receivable 97000 Bonds payable 233000 Inventory 120000 Total liabilities 323900 Land 175000 Building $227000 Common shares 252000 Less: Accumlated depreciation 71400 155600 Retained earnings 139000 Trademark $125000 Total shareholders' equity 391000 Less: Accum. Amort. 38100 86900 Total liabilites Total assets $714900 and shareholders' equity $714900 Non-current liabilities total $714900. $323900 O $233000. O $24200