SWIFTY'S FURNITURE OUTLET LTD. Statement of Financial Position December 31, 2022 Cash $8100 Accounts payable Accounts receivable 20100 Salaries payable Supplies 1200 Mortgage payable Inventory 163000 Total liabilities Land 102000 Shareholders' equity Building $103000 Common shares Less: Accum. Depreciation 19100 83900 Retained earnings Trademark $39900 Total shareholders' equity Less: Accum. Depreciation 10900 29000 Total assets $407300 Total liabilities and shareholders' equ The dollar amount of current liabilities is O $ 192400. O $ 407300. O $ 40300. O $ 30400. December 31, 2022 $8100 Accounts payable $30400 20100 Salaries payable 9900 1200 Mortgage payable 129000 163000 Total liabilities $169300 102000 Shareholders' equity 3000 Common shares $143000 9100 83900 Retained earnings 95000 39900 Total shareholders' equity 238000 10900 29000 $407300 Total liabilities and shareholders' equity $407300