The following is the accounts found in the trial balance of Lei, Inc., an SME: 2020 2019 Lease liabilities - current portion Income and other taxes payable Selling and Administrative expense Financing charges - net Dividends Payable Current Portion of biological assets - net Prepaid Expenses and other current assets Investment and advances - net Investment in equity and debt instruments Biological assets - net of current portion Intangible assets - net Other noncurrent assets Loans payable Accounts Payable and accrued expenses Other Income (Charges) - net Income tax expense Current maturities of long-term debt 24,979 21,185 85,972 45,344 4,116 4,151 86,585 52,861 42,055 2,808 279,087 110,782 169,492 176,037 6,848 28,513 43,808 19,699 19,901 82,110 38,304 4,042 4,245 92,043 50,519 42,126 2,844 277,460 89,215 184,024 149,764 (5,628) 24,468 55,697 Long-term debt - net of current portion Cash and Cash equivalents Lease liabilities - net of current portion Other noncurrent liabilities Capital Share Share premium Retained earnings Trade and other receivables - net Inventories Treasury Shares Sales 638,996 286,457 117,269 47,457 26,630 192,328 229,781 136,488 127,463 (116,283) 1,020,502 561,918 243,150 122,367 47,283 26,630 199,451 221,165 129,893 118,946 (109,501) 1,024,943 825,748 594,372 Cost of Sales Property, plant and equipment - net Right-of-use-assets - net Investment Property - net Equity in Net Earnings (Losses) of Associates Gain (Loss) on sale of investment 818,815 463,614 173,604 51,779 105 (237) 31,829 (289) (289) Required: Prepare Statement of Financial Position The following is the accounts found in the trial balance of Lei, Inc., an SME: 2020 2019 Lease liabilities - current portion Income and other taxes payable Selling and Administrative expense Financing charges - net Dividends Payable Current Portion of biological assets - net Prepaid Expenses and other current assets Investment and advances - net Investment in equity and debt instruments Biological assets - net of current portion Intangible assets - net Other noncurrent assets Loans payable Accounts Payable and accrued expenses Other Income (Charges) - net Income tax expense Current maturities of long-term debt 24,979 21,185 85,972 45,344 4,116 4,151 86,585 52,861 42,055 2,808 279,087 110,782 169,492 176,037 6,848 28,513 43,808 19,699 19,901 82,110 38,304 4,042 4,245 92,043 50,519 42,126 2,844 277,460 89,215 184,024 149,764 (5,628) 24,468 55,697 Long-term debt - net of current portion Cash and Cash equivalents Lease liabilities - net of current portion Other noncurrent liabilities Capital Share Share premium Retained earnings Trade and other receivables - net Inventories Treasury Shares Sales 638,996 286,457 117,269 47,457 26,630 192,328 229,781 136,488 127,463 (116,283) 1,020,502 561,918 243,150 122,367 47,283 26,630 199,451 221,165 129,893 118,946 (109,501) 1,024,943 825,748 594,372 Cost of Sales Property, plant and equipment - net Right-of-use-assets - net Investment Property - net Equity in Net Earnings (Losses) of Associates Gain (Loss) on sale of investment 818,815 463,614 173,604 51,779 105 (237) 31,829 (289) (289) Required: Prepare Statement of Financial Position