Crane SpA has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion. 234,500 344,500 405,500 144,500 574,500 164,500 179,500 Crane SpA Statement of Financial Position December 31, 2022 Current assets Cash Accounts receivable (net) Inventory (at lower-of-average-cost-or-net realizable value) Trading securities-at cost (fair value 124,500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension liability Rent payable Premium on bonds payable Non-current liabilities Bonds payable Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 294,500 Share premium-ordinary Retained earnings 84,500 94,500 16,500 139,500 129,500 86,500 53,500 57,500 504,500 294,500 164,500 ? Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 164,500 and for the equipment, 109,500. The allowance for doubtful accounts has a balance of 21,500. The pension liability is considered a non-current liability. (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question CRANE SPA Statement of Financial Position Assets ) ) > > Equity and liabilities Crane SpA has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion. 234,500 344,500 405,500 144,500 574,500 164,500 179,500 Crane SpA Statement of Financial Position December 31, 2022 Current assets Cash Accounts receivable (net) Inventory (at lower-of-average-cost-or-net realizable value) Trading securities-at cost (fair value 124,500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension liability Rent payable Premium on bonds payable Non-current liabilities Bonds payable Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 294,500 Share premium-ordinary Retained earnings 84,500 94,500 16,500 139,500 129,500 86,500 53,500 57,500 504,500 294,500 164,500 ? Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 164,500 and for the equipment, 109,500. The allowance for doubtful accounts has a balance of 21,500. The pension liability is considered a non-current liability. (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question CRANE SPA Statement of Financial Position Assets ) ) > > Equity and liabilities