Problem 1 Using the trial balance below, prepare Martini Inc.'s September 30, 2021 Statement of Financial Position MARTINI INC. Trial Balance At September 30, 2021 CREDIT DEBIT $14,860 60,000 2,400 $600 112,620 32,000 50,400 137,320 102,000 78,000 29,400 25,800 ACCOUNT FV-NI Investments (at fair value) Equipment Interest Expense Interest Payable Retained Earnings Accumulated other comprehensive income Dividends Land Accounts Receivable Bonds Payable Notes Payable (due in 6 months) FV-OCI Investments (fair value $37,600) Common Shares Accumulated Depreciation-Equip Prepaid Advertising Service Revenue Preferred Shares Buildings Supplies Income Taxes Payable Utilities Expense Advertising Expense Salaries and Wages Expense Salaries and Wages Payable Accumulated Depr.-Bld Cash Depreciation Expense Accounts payable 50,000 10,000 5,000 201,300 20,000 80,400 1,860 3,000 1,320 1,560 53,040 900 15,000 45,000 8,000 36,140 $588,960 $ 588,960