$($Preparation of a Statement of Financial Position$)$ Presented below is the trial balance of Vivaldi Corporation at December $31,2015.$CashDebitCreditSales Revenue$197,000$Trading Securities $($at cost$,145,000)7,900,000$Cost of Goods Sold$153,000$Long$-$term Investments in Bonds$4,800,000$Long$-$term Investments in Shares$299,000$Notes Payable $($short$-$term$)277,000$Accounts Payable$90,000$Selling Expenses$2,000\mathrm{.}000455,000$Investment RevenueLand$63,000$Buildings$260,000$Dividends Payable$1,040,000$Accrued Liabilities$136,000$Accounts Receivable$96,000$Accumulated Depreciation$-$ Buildings$435,000$Allowance for Doubtful Accounts$352,000$Administrative Expenses$25,000$Interest Expense$900,000$Inventory$211,000$Pension Llability $($long$-$term$)597,000$Notes Payable $($long$-$term$)80,000$Equipment$600,000900,000$Bonds Payable$1,000,000$Accumulated Depreciation$-$ Equipment$60,000$Franchises$160,000$Share Capital $-$ Ordinary $(5$ par$)1,000,000$Treasury Shares$191,000$Patents$195,000$Retained Earnings$78,000$Accumulated Other Comprehensive Income$80,000$Total $12,315,00012,315,000$Instructionstaxes.$)$Prepare a statement of financial position at December $31,2015,$ for Vivaldi Corporation. $($Ignore income

E$5-12($Preparation of a Statement of Financial Position$)$ Presented below is the trial balance of Vivaldi Corporation at December $31,2015.$

$\backslash$table$[[,$Debit,Credit$],[\backslash$table$[[$Cash$],[$Sales Revenue$]],197,000,],[$Trading Securities $($at cost$,145,000),,7,900,000$