The financial statements of Lewis Limited appear below: LEWIS LIMITED Comparative Statement of financial positions 31 December Cash Accounts receivable Merchandise inventory Property, plant, and equipment Accumulated depreciation 23,000 34,000 15,000 78,000 (20,000 (24,000 S120,000 S126,000 44,000 26,000 20,000 50,000 Total Liabilities and E Accounts payable Income taxes payable Notes payable Ordinary shares Retained earnings 23,000 8,000 33,000 24,000 44000 38000 $120000 $126,000 15,000 13,000 7,000 41,000 Total