The trial balance of Marigold Ltd. at December 31, 2017, follows: Debits Credits Cash Sales revenue FV-NI investments (at fair value) Cost of goods sold Bond investment at amortized cost FV-OCI investments (fair value $435,000) Notes payable (due in six months) Accounts payable Selling expenses Investment income or loss Land Buildings Commission payable Accrued liabilities Accounts receivable Accumulated depreciation-buildings Allowance for doubtful accounts Administrative expenses Interest expense Inventory Gain on sale of land Correction of prior year error Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment Intangible assets-franchises (net) Common shares Intangible assets-patents (net) Retained earnings Accumulated other comprehensive income Totals $355,000 $10,490,000 193,000 5,800,000 359,000 363,000 114,000 615,000 2,960,000 18,000 310,000 2,340,000 266,000 99,000 575,000 262,000 32,000 1,070,000 411,000 757,000 60,000 30,000 1,070,000 720,000 1,900,000 66,000 260,000 919,000 215,000 721,000 86,000 $16,718,000 $16,718,000 * The investment income or loss relates to the FV-NI investments Marigold Ltd. Statement of Financial Position December 31, 2017 Assets urrent Asset $355000 ccounts Receivabl 575000 llowance for Doubtful Account 2000 43000 otal Current Assets ong-Term Investments [ OCI Investments ond Sinking Fund Investmen otal Long-Term Investments 59000 Plant, And Equipmen nd 10000 uildin 2340000 62000 720000 6000 ccumulated Depreciation Buildin 2078000 quipmen ccumulated Depreciation -Equipmen 5400 otal Pro ntangible Assets ntangible Assets-Franchises (net) ntangible Assets-Patents (net otal Intangible Assets , Plant, And Equipmen 04200 60000 15000 7500 otal Assets Liabilities and Shareholders' Equity urrent Liabilities ccounts Payabl ommissions Payable otes Payabl ccrued Liabilitie 66000 1400 900 otal Current Liabilitie ong-Term Liabilities onds Payabl otes Pavabl otal Long-Term Liabilities 900000 070000 97000 otal Liabilities hareholders' Equit ommon Share 1900 etained Earnin ccumulated Other Comprehensive Incom otal Shareholders' Equit otal Liabilities And Shareholders' Equit