The draft statements of financial position of the company at 30 June 2022 and 2021 showed the following assets and 2022 ($) 2021 ($) Assets Cash 1,261,000 1,382,000 Inventory 2,704,000 2,463,000 Accounts receivable 7,812,000 7,451,000 Allowance for doubtful debts -624,000 -576,000 Prepaid rent 336,000 312,000 Equipment 7,812,000 7,812,000 Accumulated depreciation - Equipment -3,906,000 -3,124,800 Buildings 4,807,000 4,807,000 Accumulated depreciation - Buildings -1,923,000 -1,730,000 Land 3,004,000 3,004,000 Goodwill (net) 1,201,000 1,201,000 Deferred tax asset 60,780 Liabilities Accounts payable 4,567,000 4,086,000 Provision for maintenance 961,000 721,000 Provision for employee benefits 661,000 480,000 Subscription received in advance 420,000 300,000 Deferred tax liability ? 0