The comparative statement of financial position of Ayayai Inc. as at June 30, 2020, and a statement of comprehensive income for the 2020 fiscal year follow: AYAYAI INC. Statement of Financial Position June 30, 2020 Assets Cash Accounts receivable Inventory Prepaid expenses FV-OCI investments Equipment Accumulated depreciation-equipment Total Liabilities and Shareholders' Equity Accounts payable June 30 2020 2019 $ 20,000 $ 35,000 85,000 70,000 103,000 101,000 2,000 5,000 47,000 44,000 170,000 158,000 (34,000) (23,000) $ 393,000 $ 390,000 $ 112,000 $ 95,000