P5-2 (Statement of Financial Position Preparation) Presented below are a number of statement of finan- cial position items for Montoya, Inc., for the current year, 2015. Goodwill E 125,000 Accumulated depreciation-equipment E 292,000 Payroll taxes payable 177,591 Inventory 239,800 Bonds payable 285,000 Rent payable (short-term) 45,000 Cash 360,000 Income taxes payable 98,362 Land 480,000 Long-term rental obligations 480,000 Notes receivable 445,700 Share capital-ordinary, (1 par value 200,000 Notes payable (to banks) 265,000 Share capital-preference,