King Ltd. Balance Sheet As of May 31, 2023 Inventories (FMV and tax cost are equal) $32,500 RDTOH (non-eligible) 29,500 LandACB 621,000 BuildingUCC 585,000 Total $1,268,000 Liabilities Nil PUC $445,000 CDA 212,000 Other retained income 611,000 Total $1,268,000