Monty 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. Monty SpA Statement of Financial Position December 31, 2022 Current assets Cash 233,500 Accounts receivable (net) 343,500 Inventory (at lower-of-average-cost-or-net realizable value) 404,500 Trading securities-at cost (fair value 123,500) 143,500 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses 573,500 163,500 178,500 83,500 93,500 15,500 Current liabilities Accounts payable 138,500 Notes payable (due next year) 128,500 Pension liability 85,500 Rent payable 52,500 Premium on bonds payable 56,500 Non-current liabilities