The following accounts and amounts (in thousands) were taken from the 2022 financial statements of Pina Colada Instruments, Inc. Common shares Prepaid insurance Equipment Salaries payable Inventory Trading investments Income tax payable $2,900 930 9,395 165 2,120 1,435 25 Cash Accumulated depreciation equipment Accounts payable Mortgage payable (due 2028) Retained earnings Accounts receivable $1,170 4,195 1,330 1,075 6,330 970 PINA COLADA INSTRUMENTS INC. Statement of Financial Position (in thousands) Assets $ $ Liabilities and Shareholders' Equity $ $ $