QUESTION 22 Listed below in alphabetical order are the statement of financial position items of Pieter Company at December 31, 2019. Prepare a statement of financial position Accounts Payable $ 31,000 Accounts Receivable 15,000 Buildings 56,000 Dividends 5,000 Cash 24,000 Equipment 4,000 Utilities expenses 2,000 Land 52,000 Share Capital-Ordinary 120,000