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The following balances were taken from the statement of financial position for Guardian Ltd. at December 31, 2021: Accounts payable Total current assets Current portion

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The following balances were taken from the statement of financial position for Guardian Ltd. at December 31, 2021: Accounts payable Total current assets Current portion of bank loan payable Land Buildings Accumulated depreciation, buildings Mortgage payable Long term investments Interest payable Net equipment Deferred Revenue Bank loan payable Current portion of mortgage payable Accumulated depreciation, equipment Common shares Goodwill Salaries payable Retained earnings $24,500 $28,500 $30,500 $58,000 $475,000 $95,000 $113,700 $47,850 $17,500 $37,680 $1,500 $91,500 $22,800 $9,420 $125,000 $12,500 $6,500 ? A, Total assets for Guardian Ltd. at Dec. 31, 2021 are $ (2 marks) B, Total current liabilities are $(2 marks) C, Total retained earnings are $(2 marks) D, Total property, plant and equipment is $(2 marks) E, Total non-current liabilities are $(2 marks) F, The shareholder's equity is $(2 marks)

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