Ivanhoe 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. Ivanhoe 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 131,500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill 241,500 351,500 412,500 151.500 581,500 171,500 186.500 91,500 101,500 23,500 146,500 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 Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 301.500 Share premium-ordinary 136,500 93,500 60,500 64,500 511,500 301.500 171.500 Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 171.500 and for the equipment, 116,500. The allowance for doubtful accounts has a balance of 28,500. 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 narne only and do not provide the descriptive information provided in the question.) IVANHOE SPA Statement of Financial Position December 31, 2022 Assets E Question of -/ 55 Current Assets Equity and liabilities 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 Total Norrcurrent Assets