Marin 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. Marin SpA Statement of Financial Position December 31, 2022 Current assets Cash 233,000 Accounts receivable (net) 343,000 Inventory (at lower-of-average-cost-or-net realizable value) 404,000 Trading securities-at cost (fair value 123,000) 143,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses 573,000 163,000 178,000 83,000 93,000 15,000