Retained earnings Wages payable Accounts receivable Long-term loan payable Buildings Accounts payable Prepaid insurance Common shares Cash Land Interest payable Inventory Equipment $38,300 10,500 98,700 257,700 229,600 88,000 1,300 200,000 57,300 108,600 8,900 38,400 69,500 IIRtd. Statement of Financial Position December 31, 2020 Assets $ $ Liabilities & Shareholders' Equity $ S