The comparative statement of financial position for Carla Vista Retailers Ltd$.$ follows:

$\backslash$table$[[\backslash$table$[[$CARIA VISTARETAILERSLTD.$],[$Statement of FInancial Position$],[$December $31]]],[$Assets$,,2021,,2020],[$Cash$,$$$,0,$$$,19,000],[$Accounts receivable,,$71,000,,48,000],[$Irventory$,,218\mathrm{.}000,,165\mathrm{.}000],[$Furniture$,,138,000,,168,000],[$Accumulated depreciation,,$(41\mathrm{.}000),,(49\mathrm{.}000)$