The following Statement of Financial Position items, listed in alphabetical order, are available from the records of Itchy Scratchy Ltd$.$ at December $31,2023$:Accounts payable$ $18,255$Accounts receivable$23,450$Accumulated depreciationautomobiles$22,500$Accumulated depreciationbuildings$40,000$Automobiles$112,500$Bonds payable, due December $31,2010160,000$Buildings$200,000$Share Capital, $15,000$ no par shares$200,000$Cash$13,230$Income taxes payable$6,200$Interest payable$1,500$Inventory$45,730$Land$250,000$Long$-$term investments$85,000$Notes payable, due June $30,200710,000$Office supplies$2,340$Patents$40,000$Prepaid rent$1,500$Retained earnings$311,095$Salaries and wages payable$4,200$