The comparative statement of financial position of Martinez Inc. as at June 30, 2020, and a statement of comprehensive income for the 2020 fiscal year follow: MARTINEZ INC. Statement of Financial Position June 30, 2020 December 31 Assets Cash Accounts receivable Inventory Prepaid expenses FV-OCI investments Equipment Accumulated depreciation-equipment Total Liabilities and Shareholders' Equity 2020 2019 $ 20,000 $ 40,000 85,200 75,300 103,600 101,500 2,100 5,500 47,100 45,200 178,000 159,000 (35,600 ) (24,100 ) $ 400,400 $ 402,400 Accounts payable Income tax payable Dividends payable Long-term notes payable Common shares Retained earnings Accumulated other comprehensive income Total $ 112,000 $ 96,500 2,100 3,600 4,200 0 83,600 121,500 32,000 25,500 155,400 147,200 11,100 8,100 $ 400,400 $ 402,400