The following is a condensed version of the comparative statements of financial position for Oriole Ltd. for the last 2 years at December 31 (amounts in millions). Investments 2022 2021 #60,320 # 85,840 Equipment 345,680 278,400 Less: Accumulated depreciation-equipment (122,960 ) (103,240 ) Accounts receivable 208,800 214,600 Cash 182,120 90,480 Share capital-ordinary Retained earnings Current liabilities 185,600 185,600 332,920 205,320 155,440 175,160 Additional information: Investments were sold at a loss of W8,120; no equipment was sold; cash dividends paid were #58,000; and net income was #185,600.