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