The following is a condensed version of the comparative statements of financial position for Pearl Ltd. for the last 2 years at December 31 (amounts in millions). Investments 2022 2021 # 62,400 # 88,800 Equipment 357,600 288,000 Less: Accumulated depreciation-equipment (127,200 ) (106,800 ) Accounts receivable 216,000 222,000 Cash 188,400 93,600 Share capital-ordinary 192,000 192,000 Retained earnings Current liabilities 344,400 212,400 160,800 181,200 Additional information: Investments were sold at a loss of #8,400; no equipment was sold; cash dividends paid were #60,000; and net income was #192,000.