The comparative statement of financial position and statement of comprehensive income of Entity A on December 31, 20x1 are shown below: Entity A Statement of Financial Position As of December 31, 20x1 Cash and cash equivalents Trade and other receivables Inventory Prepaid assets Total current assets Property, plant & equipment Total noncurrent assets TOTAL ASSETS LIABILITIES Trade and other payables Short-term borrowings Total current liabilities EQUITY Owner's capital TOTAL LIABILITIES & EQUITY 680,000 212,000 60,000 952,000 656,000 656,000 1,608,000 516,000 240,000 756,000 852,000 1,608,000 120,000 72,000 144,000 48,000 384,000 336,000 336,000 720,000 396,000 396,000 324,000 720,000