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