Insomniacs Coffee Ltd., a mobile coffee company, had the following account balances at the end of December 2020: Cash Accounts payable Dividends declared Sales revenue Inventory Advertising expense Common shares Prepaid insurance Wages expense Equipment Rent expense Wages payable Cost of goods sold Depreciation expense Loan payable Interest expense Accounts receivable Retained earnings (as at January 1, 2019) $119,000 338,000 181,000 2,924,000 305,000 78,000 101,000 22,000 506,000 1,237,000 180,000 46,000 1,635,000 81,000 795,000 42,000 185,000 367,000 Prepare a statement of financial position as at December 31, 2020. (List Current assets in order of I Insomniacs Coffee Ltd. Statement of Financial Position For the Year Ended December 31, 2020 Assets Non-Current Assets $ Liabilities & Shareholders' Equity Liabilities & Shareholders' Equity tA > $ SHOW LIST OF ACCOUNTS