Question 9 Blue Ltd.'s trial balance included the following account balances at December 31, 2021: Accounts receivable (net). $80,000 Trading securities 16,000 Accumulated depreciation on equipment and furniture.... 30,000 Cash......... 20,000 Inventory 54,000 Equipment 50,000 Prepaid Insurance 8,000 Office Supplies........ 3,000 Land held for future plant expansion 36,000 In Blue's December 31, 2021 statement of financial position, the current assets total is $163.000 $209,000 $181.000. $147.000