Pina 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.

Pina SpA Statement of Financial Position December 31, 2022
Current assets
Cash		235,500
Accounts receivable (net)		345,500
Inventory (at lower-of-average-cost-or-net realizable value)		406,500
Trading securitiesat cost (fair value 125,500)		145,500
Property, plant, and equipment
Buildings (net)		575,500
Equipment (net)		165,500
Land held for future use		180,500
Intangible assets
Goodwill		85,500
Other identifiable assets		95,500
Prepaid expenses		17,500
Current liabilities
Accounts payable		140,500
Notes payable (due next year)		130,500
Pension liability		87,500
Rent payable		54,500
Premium on bonds payable		58,500
Non-current liabilities
Bonds payable		505,500
Equity
Share capitalordinary, 1.00 par, authorized 400,000 shares, issued 295,500		295,500
Share premiumordinary		165,500
Retained earnings		?

Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 165,500 and for the equipment, 110,500. The allowance for doubtful accounts has a balance of 22,500. 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.)

PINA SPA Statement of Financial Position Assets Equity and Liabilities