Marigold 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. Marigold SpA Statement of Financial Position December 31, 2022 Current assets Cash 234,000 Accounts receivable (net) 344,000 Inventory (at lower-of-average-cost-or-net realizable value) 405,000 Trading securities-at cost (fair value 124,000) 144,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use 574,000 164,000 179.000