The comparative statement of financial position of Flint Corporation as at December 31, 2023, follows: FLINT CORPORATION Statement of Financial Position December 31 December 31 2022 Assets Cash Accounts receivable 2023 $53,000 $11,400 89,800 89,000 Equipment 26,700 22.000 Less: Accumulated depreciation (10,400) (10,800) Total $159,100 $111,600 Liabilities and Shareholders' Equity