Statement of financial position items for Grouper Inc. follow for the current year, 2020: Goodwill $116,250 $271,560 Accumulated depreciation-equipment Bank loan 165,160 Inventory 223,014 266,100 Bonds payable due 2024 41.850 Cash 334,800 91,477 Land 446,400 446,400 414,501 Notes receivable 186,000 Rent payable Income tax payable Rent payable (long-term) Common shares (20,000 shares issued) Preferred shares (15,000 shares issued) Prepaid expenses Equipment FV-Nl investments 246,450 Notes payable 139,500 455,700 Accounts payable 81.766 ? Retained earnings 1,367,100 90,796 Income tax receivable 112.530 1.488,000 Notes payable (due in five years) 251,286 Accumulated depreciation-buildings Buildings 1.525,200 Grouper Inc. Statement of Financial Position Assets I S S Liabilities and Shareholders' Equity