Guardians of the Galaxy Inc. had the following trial balance dated December 31, 2020. CR DR 517,000 1.163.000 50.000 270.000 94,000 20,000 493.000 695,000 30,000 234.000 6a7,000 80.000 6.329,000 3.035.000 Cash deposited in bank Customer accounts with the company Allowance for bad debts Other receivables Prepayments Other receivables (current) Raw materials Finished goods Investment in equily secure Land Building Accumulated depreciation buildings Factory and ment Accumulated depreciation factory and equipment Franchise Brand names Patents Copyrights Accounts with supplier Other payables Loan payable Loon payable (current) Current tax payable Salaries payable Dividenda payable Warranties payable Ordinary share capital Retained earnings TOTALS 2425.000 40.000 25.000 189.000 1,078.000 56.000 1963.000 646.000 74.000 222.000 100.000 20.000 3.450.000 1545.000 12811,000 12.811.000 Additional information: Salaries payable includes P143,000 payable after 6 years. Warranties payable is in respect of a 6-month warranty given over certain goods sold. The investment in equity securities are long-term investments Prepare the statement of financial position of Guardians of the Galaxy Inc. in accordance with PAS 1, using the groupings, sub-groupings and line items that a normal company would use