Flounder Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion: FLOUNDER CORP. Statement of Financial Position For the Year Ended December 31, 2020 Current assets Cash (net of bank overdraft of $34,000) $310,000 Accounts receivable (net) 512,000 Inventory at the lower of cost and net realizable value 421,000 FV-NI investments (at cost-fair value $190,000) 170,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets 760,000 250,000 295.000 Goodwill 94,000 Investment in bonds to collect cash flows, at amortized cost 95,000 Prepaid ovnence 22,000