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. 240,500 350,500 411,500 150,500 580,500 170,500 185,500 Pearl SpA Statement of Financial Position December 31, 2022 Current assets Cash Accounts receivable (net) Inventory (at lower-of-average-cost-or-net realizable value) Trading securities at cost (fair value 130,500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Other identifiable assets Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension liability Rent payable Premium on bonds payable Non-current liabilities Bonds payable Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 300,500 Share premium-ordinary Retained earnings 90,500 100.500 22.500 145.500 135,500 92.500 59.500 63,500 510.500 300.500 170.500 Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 170,500 and for the equipment, 115,500. The allowance for doubtful accounts has a balance of 27,500. The pension liability is considered a non-current liability. (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) PEARL SPA Statement of Financial Position Assets