Grouper SpA has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion 237.500 347.500 408,500 147.500 Grouper SpA Statement of Financial Position December 31, 2022 Current assets Cash Accounts receivable (net) Inventory (at lower of average cost-or-net realizable value) Trading securities--at cost (fair value 127.500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses Current abilities Accounts payable Notes payable (due next year Pension liability Rent payable Type here to search 577.500 167.500 182.500 87.500 97500 19.500 142.500 132.500 89.500 56.500 o 2 408,500 147.500 577,500 167,500 182.500 87.500 97.500 19,500 Inventory (at lower-of-average-cost-or-net realizable value) Trading securities-at cost (fair value 127.500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension liability Rent payable Premium on bonds payable Non-current liabilities Bonds payable ho Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 297.500 Share premium-ordinary Retained earnings 142,500 132.500 89,500 56,500 60,500 507.500 297,500 167,500 ? Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 167.500 and for the equipment, 112.500. The allowance for doubtful accounts has a balance of 24,500. The pension liability is considered a non-current liability. (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question) GROUPER SPA Statement of Financial Position December 31, 2022 Assets Current Assets Non-current Assets Cash Property. Plant and Equipment Inventory Less Allowance for Doubtful Accounts Trading Securities Less Prepaid Expenses Total Current Assets to search VING GROUPER SPA Statement of Financial Position December 31, 2022 Assets Current Assets Non-current Assets Cash Property. Plant and Equipment Inventory Less Allowance for Doubtful Accounts Trading Securities Less Prepaid Expenses Total Current Assets Long-term Investments unts Current Assets Current Liabilities Intangible Assets Long-term Investments Non-current Liabilities Property, Plant and Equipment Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Equity and Liabilities Total Long-term Investments Total Non-current Liabilities Total Property, Plant and Equipment Total Equity Non-current Assets Type here to search F3 14 Pit Sen FS Current Assets Current Liabilities Intangible Assets Long-term Investments Non-current Liabilities Property, Plant and Equipment unts Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Equity and Liabilities Total Long-term Investments Total Non-current Liabilities Total Property. Plant and Equipment Total Equity Non-current Assets Total Non-current Assets Long-term investments Equity and Liabilities Total Equity Total Liabilities