The statement of financial position of Pina Colada Corporation as at December 31, 2023, is as follows: Pina Colada Corporation Statement of Financial Position December 31, 2023 Assets Goodwill (Note 1) $87,500 Buildings (Note 2) 2,050,000 Inventory 390,125 Investments-trading (Note 3) 125,000 Land 1,187,500 Accounts receivable 212,500 Investments in shares (FV-OCI) (Note 3) 108,750 Cash 219,875 Assets allocated to trustee for plant expansion Cash 150,000 Treasury notes, at cost and fair value 172,500 $4.703.750