The comparative statement of financial position of Blue Spruce Inc. as at June 30, 2020, and a statement of comprehensive income for the 2020 fiscal year follow: BLUE SPRUCE 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 Income tax payable Dividends payable Long-term notes payable Common shares Retained earnings Accumulated other comprehensive income Total June 30 2020 2019 $ 20,000 $ 38,000 85,500 72,500 103,200 101,300 2,600 6,500 47,300 44,000 174,000 158,000 (36,000 ) (25,000) $ 396,600 $ 395,300 $ 112,000 $ 104,000 3,500 2,000 5,300 81,200 121,500 31,400 22,800 153,400 135,500 11,300 8,000 $ 396,600 $ 395,300