Presented below is a condensed version of the comparative statements of financial position for Ottawa Traders for the last two years at December 31. 2022 2021 Cash CA$177,000 CA$46,500 Accounts receivable 118,000 76,500 Investments 70,000 96,000 Equipment 351,000 175,000 Accumulated depreciation-equipment 93,000 66,000 Current liabilities 136,000 92,000 Share capital - ordinary 140,000 64,000 Retained earnings 347,000 172,000 Additional information: Investments were sold at a gain of CA$8,000. No investments were purchased. No equipment was sold. Cash dividends paid were CA$41,000. Net income was CA$216,000.