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3 P5-3 (Statement of Financial Position Adjustment and Preparation) The adjusted trial balance of Asian-Pacific Company and other related information for the year 2015 are presented below (amounts in thousands). ASIAN-PACIFIC COMPANY ADJUSTED TRIAL BALANCE DECEMBER 31, 2015 Debit Credit Cash * 41,000 Accounts Receivable 163,500 Allowance for Doubtful Accounts 8,700 Prepaid Insurance 5,900 Inventory 208,500 Long-term Investments 339,000 Land 85,000 Construction in Process 124,000 Patents 36,000 Equipment 400,000 Accumulated Depreciation- Equipment 240,000 Accounts Payable 148,000 Accrued Expenses 49,200 Notes Payable 94,000 Bonds Payable 180,000 Share Capital-Ordinary 500,000 Share Premium-Ordinary 45,000 Retained Earnings 138,000 *1,402,900 V1,402 900 Additional information: 1. The average-cost method of inventory value is used. 2. The cost and fair value of the long-term investments that consist of ordinary shares and bonds is the same. 3. The amount of the Construction in Process account represents the costs expended to date on a building in the process of construction. (The company rents factory space at the present time.) The land on which the building is being constructed cost 185,000, as shown in the trial balance. 4. The patents were purchased by the company at a cost of Y40,000 and are being amortized on a straight- line basis. 5. The notes payable represent bank loans that are secured by long-term investments carried at V120,000. These bank loans are due in 2016. 6. The bonds payable bear interest at 8% payable every December 31, and are due January 1, 2026. 7. 600,000 ordinary shares with a par value of Y1 were authorized, of which 500,000 shares were issued and outstanding. Instructions disclosed. Prepare a statement of financial position as of December 31, 2015, so that all important information is fully reparation of a Corrected Statement