Question 4

The assets (in thousands) that follow were taken from the December 31, 2015, balance sheet for Big Rock Brewery Inc.:

Accounts receivable		$2,221		Intangible assets		$456
Accumulated depreciationbuildings		1,817		Inventories		4,935
Accumulated depreciationmachinery and equipment		10,122		Land		8,377
Accumulated depreciationmobile equipment		434		Machinery and equipment		24,860
Accumulated depreciationoffice furniture and equipment		516		Mobile equipment		1,054
Buildings		17,692		Office furniture and equipment		1,286
Cash		540		Prepaid expenses and other		1,573

Prepare the assets section of the statement of financial position. (List current assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, Machinery and Equipment, Mobile Equipment, and Office Furniture. Show all amounts in thousands of dollars.)

BIG ROCK BREWERY INc. Statement of Financial Position (partial) in thousands Assets