The following information is taken from the accounting records of Wildhorse Corporation, a Canadian public company, for the year ended December 31, 2023. Accounts receivable $94,000 Retained earnings, January 1, 2023 266.000 Loss on operation of discontinued operations (before tax) 100.500 Sales revenue 1,204,000 Cost of goods sold 726,500 Selling expenses 127.000 Cash 56.500 Common shares (21,000 common shares outstanding) 200.000 Dividend revenue 18.200 Inventory 122.000 Unearned revenue 3,700 Land 360.000 18.500 Interest expense 160.000 Administrative expenses Notes payable (maturity 2029) 200.000 67,000 Accounts payableGain on disposal of discontinued operations (before tax) Depreciation expense Loss on disposal of equipment (before tax) 159.000 48.000 1