The comparative, unclassified statement of financial position for Oriole Ltd. shows the following balances at December 31 Oriole Ltd. Statement of Financial Position December 31 2018 Assets Cash Term deposits (maturing in 60 days) Accounts receivable Inventory Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Total assets Liabilities and Shareholders' Equity Accounts payable Income tax payable Interest payable Bank loan payable-current portion Bank loan payable-non-current portion Common shares Retained earnings Total liabilities and shareholders' equity $1,216,000 2017 $11,000 38,000 43,000 38,000 70,000 182,000 235,000 931,000 522,000 0 77,000 102,000 (138,000) 189,000) 101,000 70,000 (50,000) 25,000) $1,216,000 802,000 $31,000 $74,000 6,000 13,000 42,000 901,000 423,000 182,000 62,000 802,000 4,000 19,000 51,000 167,000 43,000