Oriole 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. Oriole SpA Statement of Financial Position December 31, 2022 Current assets Cash 230,500 Accounts receivable (net) 340,500 Inventory (at lower-of-average-cost-or-net realizable value) 401,500 Trading securities-at cost (fair value 120,500) 140,500 Property, plant, and equipment Buildings (net) Equipment (net) 570,500 160,500 175,500 Land held for future use Intangible assets Goodwill 80,500 Other identifiable assets 90,500 Prepaid expenses 12,500 Current liabilities Accounts payable 135,500 Notes payable (due next year) 125,500 Pension liability 82,500