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December 31, 2013, post-closing trial balance (s in thousands) for ABC Company is presented below: Debits Credits Cash 22,500 Investments 55,000 Accounts receivable 30,000 Allowance

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December 31, 2013, post-closing trial balance (s in thousands) for ABC Company is presented below: Debits Credits Cash 22,500 Investments 55,000 Accounts receivable 30,000 Allowance for uncollectible accounts 7,500 Prepaid insurance 4,500 Inventories 100,000 Land 45,000 Buildings 140,000 Accumulated depreciation - buildings 50,000 Equipment 132,500 Accumulated depreciation - equipment 30,000 Patents (unamortized balance) 5.000 Accounts payable 37.500 Notes payable, due 2014 65,000 Interest payable 10,000 Bonds payable, due 2023 120,000 Ordinary share capital, no par, 20,000 shares authorized, issued and outstanding 150,000 Retained earnings 64.500 Totals 534.500 534.500 Required: Prepare a classified statement of financial position for ABC Company on December 31, 2013

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