please create a new corrected statement of financial position.

The statement of financial position of Aguero Corporation follows (in thousands):

Manion Corporation Statement of Financial Position December 31, 2020
Assets
Current assets
Cash	$26,000
Accounts receivable	25,000
Inventory	20,000
Supplies	4,000
Investment in subsidiary company	38,000	$113,000
Investments
Investments in shares		25,000
Property, plant, and equipment
Buildings and land	91,000
Less: Reserve for depreciation	31,000	60,000
Other assets
Investment in bonds to be held to maturity (at cost)		19,000
		$217,000
Liabilities and shareholders' equity
Current liabilities
Accounts payable	$22,000
Reserve for income taxes	15,000
Customer accounts with credit balances	1	$ 37,001
Long-term liabilities
Bonds payable		62,000
Total liabilities		99,001
Shareholders' equity
Common shares issued	85,000
Earned surplus and other accumulated surplus	24,999
Cash dividends declared	8,000	117,999
		$217,000