Current Attempt in Progress Carla Vista Ltd. which follows ASPE had the following comparative Statement of Financial Position. Carla Vista Ltd. Comparative Statement of Financial Position Assets Cash Accounts receivable. Inventory Prepaid expenses Property, plant, and equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Accounts payable Interest payable March 31 2021 2020 $ 16,800 13,800 59,700 39,700 80.000 62.000 7.500 5,300 259.500 224.000 (59.000 (0.500) $ 364,500 $ 295,300 $ 40,300 $ 48,100 2,700 3,400