ORIOLE LTD. Statement of Financial Position December 31, 2022 $50100 Accounts payable 14000 Salaries payable 94000 Bonds payable 118000 Total liabilities 168000 $228000 Common shares 69700 158300 Retained earnings $135000 Total shareholders' equity 37400 97600 Total liabilites $700000 and shareholders equity Cash Prepaid insurance Accounts receivable Inventory Land Building Less: Accumlated depreciation Trademark Less: Accum. Amort Total assets $65100 25900 222000 313000 Unresolved 144000 387000 $700000 The total dollar amount of assets to be classified as net property, plant, and equipment is $326300 $158300 $255900 $228000. Current Attempt in Progress $29200 11000 125000 $165200 Cash Accounts receivable Supplies Inventory Land Building Less: Accum, Depreciation Trademark Less: Accum. Depreciation Total assets SHERIDAN'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022 $6000 Accounts payable 20500 Salaries payable 1200 Mortgage payable 169000 Total liabilities 90000 Shareholders' equity Common shares 76600 Retained earnings Total shareholders' equity 29900 $393200 Total liabilities and shareholders' equity $136000 92000 $96000 19400 $39300 9400 228000 $393200 The dollar amount of current liabilities is $ 196700 $ 393200 $ 40200. $ 29200