The statement of financial position of Ayayai Corporation follows for the current year, 2023 : The following additional information is available: $42,400 (at a separate financial institution). Inventory is stated at the lower of FIFO cost and net realizable value. patents $121,900, net of accumulated amortization. 4. Intangible assets include franchise, net of accumulated amortization, $280,900. 5. Current liabilities include the following: accounts payable $148,400; notes payable, short-term $84,800, long-term $127,200; and income tax payable $42,400. 6. Long-term liabilities are composed solely of 7% bonds payable issued at a discount, due in 2031. earnings of $307,400 and accumulated other comprehensive income of $31,800. Bond Sinking Fund Imvestment Land Held for Future Use Total Long-Term Investments Property, Plant, and Equipment Bulldings $ Equipment Bccumulated Depreclatlon - Equipment Intanglble A.ssets Patents Liabilities and Shareholders' Equity Current Llabilitles Accounts Payable Notes Payable Income Tax Payable Bank Overdraft Unearned Revenue Long-Term Llabillitles Bonds Payable Notes Payable Shareholders' Equlty Capltal Shares