The following is a condensed version of the comparative statements of financial position for Bonita Ltd. for the last 2 years at December 31 (amounts in millions). 2022 Investments W57,200 2021 W 81,400 Equipment 327,800 264,000 Less: Accumulated depreciation-equipment (116,600 ) (97,900) Accounts receivable 198,000 203,500 Cash 172,700 85,800 Share capital-ordinary 176,000 176,000 Retained earnings Current liabilities 315,700 194,700 147,400 166,100 Additional information: Investments were sold at a loss of W7,700; no equipment was sold; cash dividends paid were W55,000; and net income was W176,000.