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Net anount = total asset value - total liabilities cash is 23000, marketable securities 58000 book 54000 fmv, inventory 41000 book, 50000 fmv, land 154000
Net anount = total asset value - total liabilities cash is 23000, marketable securities 58000 book 54000 fmv, inventory 41000 book, 50000 fmv, land 154000 book, 210000 fmv, building 213700 book, 195000 ucc, 440000 fmv, current liabilites 45400, future income tax 2400, shared capital (puc) 120000, retained earnings 489700
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