he December 31, 2014, post-closing trial balance for O&A Company below: po Credits Cash Investments Accounts receivable Prepaid insurance Inventories Marketable securities Land Building historical cost Building.net Copyright Accounts payable Unewned Revenue Notes payable, due in 5 years Interest payable Bonds payable, due 2023 Ordinary share capital, Retained earnings Debite 42,500 70,000 27,500 4,500 35,000 115.000 192.500 200.000 45.000 50.000 37,500 80,000 270,000 10,000 35.000 85.000 64,500 Additional Information: 1. The $192,500 balance in land account consists of 100,000 for the cost of land where the offices are located. The remaining 92,500 represents the cost of land being held for investment. 2. The $ 115,000 in the Marketable securities account consists of Treasury bills amount of $30,000, which matures in 2015. 3. The account of unearned revenue consists of $55,000 will be earned in 2015. Required: 1. Prepare classified statement of financial position for O&A Company and show the year-end balance in retained camnings, Attach File Browse My Computer Browse Content Collection