Slagger Corporation has a year end of December 31 and is incorporated in Canada. The Statement of Financial Position of Slagger Corporation as at December 31, 2021 is presented below. Assets Cash Short-term investments Accounts receivable Merchandise inventory Prepaid expenses Plant and equipment Total assets Liabilities and Shareholders' Equity $48.500 120,400 143,400 149,200 43,600 1.272.100 1.777.200 Accounts payable Accrued wages payable Income taxes payable Notes payable (due October 30, 2026) Total Liabilities Common shares Retained earnings 140,700 55,200 55,800 495.000 746.700 340,000 690.500 1.030.500 1.777.200 Total Shareholders' Equity Total liabilities and Shareholders' Equity Additional information: 1.2021 Revenue was $1,986,000 and Cost of Goods Sold was $1.392,000. Interest Expense for 2021 was $29,700. Income before Income Tax for 2021 was $152,000, and Income Tax Rate for 2021 was 35%. 2. As at December 31. 2020, Boomer's Liabilities totaled $620,000, Common Shares were $310,000 and Retained Earnings were $591,700. 3. Slagger Corporation's price per share of common stock (per tmxmoney.com) at December 31, 2021 was $7.63 and the number of common shares outstanding at December 31, 2021 was 77.200, which is up by 10,000 shares since a year ago.