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The following are the statement of financial position, the statement of comprehensive income and excerpts from the notes to the financial statements for Pivotal Inc. (Pivotal), a public company, for the years ended December 31 , 2018 and 2019: Pivotal Inc. Statement of financial position As at December 31 Assets Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Propeny, plant and equipment Accumulated depreciation Total assets Liabilities and shareholders' equity Liabilities Accounts payable Wages payable Interest payable Income taxes payable Current portion of long-term debt Dividends payable Bonds payable Shareholders' equity Common shares Retained eamings Total shareholders' equity Total liabilities and shareholders' equity 2019 s 256,000 728, ooo (192,000) 658,000 42,000 (1.213_100) s 2018 182,000 620,000 (177,000) 516,000 35,000 (1.150.200) s 580 ,ooo 48,400 20,500 22,000 190,000 88, ooo 1 180 ooo 2.12000 422 ooo 802 coo s 627,000 104,000 96,000 58,000 62,000 42,000 ooo 1 939 ooo 280,000 252 600 532 600