The following is information for balances per account from Hayley Corporation's as of December 31, 2019:

Accounts receivable 315,000

Share capital 700,000

Accumulated depreciation 630,000

Dividend revenue 28,000

Inventory, January 1, 2019 532,000

Inventory, December 31, 2019 437,500

Unearned service revenue 15,400

Interest payable 3,500

Land 1,295,000

Patents 350,000

Retained earnings, January 1, 2019 1,015,000

Interest expense 59,500

General and administrative expenses 525,000

Dividends paid 101,500

Allowance for doubtful accounts 17,500

Notes payable (maturity 7/1/22) 700,000

Machinery and equipment 1,575,000

Materials and supplies 140,000

Accounts payable 210,000

Bonds Payable 1,934,100

Sales 3,675,000

Purchase discounts 63,000

Purchases 2,247,000

Loss on discontinued operations (net of tax) 98,000

Selling expenses 448,000

Net income 196,000

The tariff for income tax is 25%.

Make a Financial Position from the data above