Exercise 5: Next, a series of accounts is presented for you to prepare the financial position statement of the company Antares S.A as of December 31, 2018: C/P = Short Term L/P = Long Term Customers L. 80,000.00 Salaries and Salaries to Pay 40,000.00 Rent Collected in Advance C/P 20,000.00 Investments in shares 2 years 100,000.00 Cash 80,000.00 Bond investments, 25 days 30,000.00 Various Debtors 25,000.00 Packaging Material 35,000.00 Furniture and fixtures 75,000.00 Prepaid subscriptions 30,000.00 Income receivable 10,000.00 Retained Earnings 40,000.00 Insurance premiums 25,000.00 Petty Cash 5,000.00 Providers 40,000.00 Documents payable L/P 120,000.00 Banks 145,000.00 Taxes payable 20,000.00 Investments in 2-year bonds 150,000.00 Inventory of merchandise 200,000.00 Documents receivable C/P 120,000.00 Rented Land 150,000.00