These are the options for the drop-down questions.

Pearl SpA has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion Pearl SpA Statement of Financial Position December 31, 2022 Current assets Cash 240,500 Accounts receivable (net) 350.500 Inventory (at lower-of-average-cost-or-net realizable value) 411,500 Trading securities-at cost (fair value 130,500) 150,500 Property, plant, and equipment Buildings (net) 580.500 Equipment (net) 170.500 Land held for future use 185,500 Intangible assets Goodwill 90,500 Other identifiable assets 100,500 Prepaid expenses 22,500 Current liabilities Accounts payable 145.500 Notes payable (due next year) 135,500 Pension liability 92.500 Rent payable 59.500 Premium on bonds payable 63,500 Non-current liabilities Bonds payable 510.500 Equity Share capital-ordinary, 1.00 par, authorized 400,000 shares, issued 300,500 300.500 Share premium-ordinary 170.500 Retained earnings ? Prepare a revised statement of financial position given the available information. Assume that the accumulated depreciation balance for the buildings is 170,500 and for the equipment, 115,500. The allowance for doubtful accounts has a balance of 27,500. The pension liability is considered a non-current liability. (List Current Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) PEARL SPA Statement of Financial Position December 31, 2022 Assets