Pearl 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. Pearl SpA Statement of Financial Position December 31, 2022 Current assets Cash 233,000 Accounts receivable (net) 343,000 Inventory (at lower-of-average-cost-or-net realizable value) 404,000 Trading securities-at cost (fair value 123,000) 143,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use 573,000 163,000 178,000 Intangible assets Goodwill 83,000 Other identifiable assets 93,000 Prepaid expenses 15,000 Current liabilities Accounts payable 138,000 Notes payable (due next year) 128,000 Pension liability 85,000 Rent payable 52,000 Premium on bonds payable 56,000 Non-current liabilities Bonds payable 503,000 Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 293,000 293,000 Share premium-ordinary 163,000 Retained earnings