The comparative statement of financial position for Sandhill Retailers Ltd. follows: SANDHILLRETAILERS LTD. Statement of Financial Position December 31 Assets Cash Accounts receivable Inventory Furniture Accumulated depreciation Total assets Liabilities and Shareholders' Equity 2021 2020 +A $ 0 LA $ 15,000 76,000 49,000 219,000 167,000 135,000 168,000 (31,000) (43,000) $ 399,000 $ 356,000 Bank overdraft $ 12,000 $ 0 Accounts payable 65,000 45,000 Bank loan payable (noncurrent) 94,000 105,000 Common shares 49,000 59.000