The statement of financial position of Delacosta Corporation as at December 31, 2023, is as follows: Delacosta Corporation Statement of Financial Position December 31, 2023 Assets Goodwill (Note 1) $ Buildings (Note 2) Inventory Investments-trading (Note 3) 70,000 1,640,000 312,100 100,000 Land 950,000 Accounts receivable 170,000 Investments in shares (FV-OCI) (Note 4) 87,000 Cash 175,900 Assets allocated to trustee for plant expansion Cash Treasury notes, at cost and fair value 120,000 138,000 $3,763,000 Equities Notes payable (Note 4) Common shares, unlimited authorized, 500,000 issued Retained earnings Accounts payable Appreciation capital (Note 2) Income tax payable Reserve for depreciation of building $ 600,000 730,000 958,000 420,000 570,000 75,000 410,000 $3,763,000