Marks /23.25 Furniture Co. is a retailer that sells furniture. Alfred Co. has approached the company with an offer of purchase on December 31, 2021. Presented below is the balance sheet of Furniture Co. at December 31, 2021 before the acquisition, followed by accompanying notes. Column A Furniture Co. Balance Sheet As at December 31, 2021 $ CAD (Carrying Values) Column B Furniture Co. Balance Sheet As at December 31, 2021 $ CAD (Fair Values) Column C Furniture Co. Balance Sheet (Immediately after acquisition) $ CAD (Carrying Values) Column D Furniture Co. Balance Sheet (Immediately after acquisition) $ CAD (Carrying Values) Current Assets Cash Accounts Receivable, net (note 1) Inventory, net (note 2) 100,100 150,000 225,000 475,100 Total Current Assets Long-term Assets (note 3) Machinery 600,000 Acc. depreciation, machinery 120,000 480,000 Computers Acc. depreciation, computers 20,000 12,000 8,000 Total Long-term Assets 488,000 Total Assets 963,100 Current Liabilities Accounts payable and accruals Bank loan payable (note 5) 150,000 80,000 Total Current Liabilities 230,000 Long-term Liabilities