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The comparative unclassifad statement of financial position for Oriole Ltd. follows: Additional information pertaining to 2021 : 1. Nat incoma Was $76,600. 2. Sales ware $970000 3. Cost of zoods sold was $760.000. 4. Operatink expenses were 54,000, endusive of depreciation experse. 5. Depreciation mecpente was $45,000 6. Interest axesins was $17,000 7. Income tax expense vas $26,000 B. Lonk term imestments wers sold at a gain od 55,600 9. No eguipm antwes sald during the year. 10. 574.500 of the bankl loan was repaid during tha vear. 11. Commonshares ware isused for S1Ao0o