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		239,000
Accounts receivable (net)		349,000
Inventory (at lower-of-average-cost-or-net realizable value)		410,000
Trading securitiesat cost (fair value 129,000)		149,000
Property, plant, and equipment
Buildings (net)		579,000
Equipment (net)		169,000
Land held for future use		184,000
Intangible assets
Goodwill		89,000
Other identifiable assets		99,000
Prepaid expenses		21,000
Current liabilities
Accounts payable		144,000
Notes payable (due next year)		134,000
Pension liability		91,000
Rent payable		58,000
Premium on bonds payable		62,000
Non-current liabilities
Bonds payable		509,000
Equity
Share capitalordinary, 1.00 par, authorized 400,000 shares, issued 299,000		299,000
Share premiumordinary		169,000
Retained earnings		?

Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 169,000 and for the equipment, 114,000. The allowance for doubtful accounts has a balance of 26,000. 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 name only and do not provide the descriptive information provided in the question.)

MARIN SPA Statement of Financial Position December 31, 2022 Assets Non-current Assets Property, Plant and Equipment Buildings Property, Plant and Equipment Buildings Less : Accumulated Depreciation-Buildings - 169,000 Equipment Less : Accumulated Depreciation Equipment - 144,000