The per for Who Wins Corp. the longement of financial point by 31, 2017 WHISPERING WINDS CORP Statement of Financial Position As at July 31, 2017 Cash $77.000 Accounts payable 561,000 Accounts receivabile (net) 50,000 Longlim biti 94,000 Intory 68,000 Shareholders equity 12,800 pment (net) 137.000 Patents 41,000 3367,800 $367,000 The following anal information provided: 1. Canh includes $1.700 in a petty cash fund and $18,000 in a bond sinkinglund 2. The ne accounts receivable balance is composed of the following the cums: () accounts recable debbolcs 565,000: (b) con receivable credit has 59.400: (no lordo accounts $4,000 3. Inventory costing 57.100 was shipped out on consignment on 31, 2017. The ending wventory balance does not include the consigned goods. Recewables 57.100 and comed goods 4. Comment had a cost of $123,000 and an accumulated depreciation wance of 542,000 5. Income Tax Payable of $9.400 was scarved on July 31, Whispering Winds Corp, however, had set up a cohfand to meet this obligation. The cash funds not ndod in the coun bolurce, but with against the income tax payable account 6. long-term fibi e bonds payable to due in 2022 7. Shareholders equity is made up of two account balances Common shares of 5141,900 and Retine Farings of 570.900 (a) Use the information available to prepare a corrected disse statement of ancial position as a July 31, 2017 (Adjust the account balance based on the additional de Corrent onder