Selected financial statement information and additional data for ABC Plc is presented below. ABC Plc Statement of Financial Position as at Dec 31, 2021 Dec 31, 2020 Inventory Property, Plant, and Equipment Less: Accumulated Depreciation Current Assets: Accounts Receivable AED 1,156,000 AED1,045,500 (476,000) (442,000) 680,000 603,500 391,000 340,000 238,000 306,000 Cash Total Current Assets 153,000 119,000 782,000 765,000 Total Assets AED1,462,000 AED1,368,500 Equity: Share Capital-Ordinary AED 510,000 AED 467,500 Retained Earnings Total Equity Non-Current Liabilities: Bonds Payable 374,000 340,000 884,000 807,500 340,000 391,000 Current Liabilities: Accounts Payable 187,000 102,000 Notes Payable 51,000 68,000 Total Current Liabilities 238,000 170,000 Total Liabilities 578,000 561,000 Total Liabilities & Equity AED1,462,000 AED1,368,500