Statement of financial position As of 31/12/2022 Cash and Equivalents Accounts Receivable 2022 2021 7000 8000 11000 4000 7000 8000 Inventory Property, Plant & Equipment(net) 55000 40000 Total Assets 80000 60000 Total Current Liabilities 10000 8000 Long-term Debt 32000 24000 Common Stock 25000 25000 Treasury shares (5000) (5000) Retained Earnings 18000 8000 Total Liabilities and Owner's Equity 80000 60000