Question 2 of 5 -/2 Presented below is the trial balance of Martinez SpA at December 31, 2022. The company debits the Retained Earnings account directly for dividends declared. Debit Credit Cash 252,160 Sales Revenue 10,112,000 Trading Securities (at cost, 145,000) 195,840 Cost of Goods Sold 6,144,000 Long-term Investments in Bonds 382,720 Long-term Investments in Shares 354,560 Notes Payable (short-term) 115,200 Accounts Payable 582,400 Selling Expenses 2,560,000 Investment Revenue 80,640 Land 332,800 Buildings 1,331,200 Dividends Payable 174,080 Accrued Liabilities 122,880 Accounts Receivable 556,800 Accumulated Depreciation-Buildings 450,560 Allowance for Doubtful Accounts 32.000 Administrative Expenses 1,152,000 Interest Expense 270,080 Inventory 764,160 Pension Liability (long-term) 102,400 Notes Payable (long-term) 1,152,000 Equipment 768,000 Bonds Payable 1,280,000 Accumulated Depreciation Equipment 76,800 Franchises 204,800 Share Capital - Ordinary (5 par) 1,280,000 Treasury Shares 244,480 Patents 249,600 Retained Earnings 99.840 Accumulated Other Comprehensive Income 102,400 Totals 15,763,200 15,763,200 Prepare a statement of financial position at December 31, 2022, for Martinez SpA. (Ignore income taxes). (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) MARTINEZ SPA Statement of Financial Position Assets vi > > > Equity and Liabilities