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Q.1 The December 31, 2020, post-closing trial balance (S in thousands) for Libby Company is presented below Credits Debits 22,500 55,000 30,000 7,500 4,500 100,000 45,000 140,000 50,000 Cash Investments Accounts receivable Allowance for uncollectible accounts Prepaid insurance Inventories Land Buildings Accumulated depreciation - buildings Equipment Accumulated depreciation - equipment Patents (unamortized balance) Accounts payable Notes payable, due 2021 Interest payable Bonds payable, due 2033 Ordinary share capital, no par, 20,000 shares authorized, issued and outstanding Retained earnings Totals 132,500 30,000 5,000 37,500 65,000 10,000 120,000 150,000 64,500 534,500 534,500 Required: Prepare a classified statement of financial position for Libby Company at December 31, 2020