E5.12 (LO 1, 2) (Preparation of a Statement of Financial Position) Presented below is the trial balance of Vivaldi SpA at December 31, 2022. Cash Sales Revenue Trading Securities (at cost, 145,000) Cost of Goods Sold Long-term Investments in Bonds Long-term Investments in Shares Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue Land Buildings Dividends Payable Accrued Liabilities Accounts Receivable Accumulated Depreciation-Buildings Allowance for Doubtful Accounts Administrative Expenses Interest Expense Inventory Pension Liability (long-term) Notes Payable (long-term) Equipment Bonds Payable Accumulated Depreciation-Equipment Franchises Share Capital-Ordinary (5 par) Treasury Shares Patents Retained Earnings Accumulated Other Comprehensive Income Total Debit 197,000 153,000 4,800,000 299,000 277,000 2,000,000 260,000 1,040,000 435,000 900,000 211,000 597,000 600,000 160,000 191,000 195,000 Credit 7,900,000 90,000 455,000 63,000 136,000 96,000 352,000 25,000 80,000 900,000 1,000,000 60,000 1,000,000 78,000 80,000 12,315,000 12,315,000 Instructions Prepare a statement of financial position at December 31, 2022, for Vivaldi SpA. (Ignore income taxes.) Mirdition

F512 (LO 1,2) (Preparation of a Statement of Financial Position) Presented below is the tral balance of Vivaldi SpA at December 31, 2022 , Instructions Prepare a statement of financial position at December 31,2022 , for Vivaldi Sph. (Ignore income taxes.)