trading securities are the same pened below ( 012) (Statement of Financial Position Adjustment and Preparation) balance of Asia-Pacife Lad, and other related information for the year 2019 are presented in thousands) FTS Asia-Pacific Ltd. Adjusted Trial Balance December 31, 2019 Credit 41.000 163.500 8,700 Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Inventory Long-term Investments Land Construction in Process Patents Equipment Accumulated Depreciation Equipment Accounts Payable Accrued Expenses Notes Payable Bonds Payable Share Capital Ordinary Share Premium Ordinary Retained Earnings 5.900 208 SOO 339.000 85.000 124,000 36.000 100,000 200.000 148.000 49,200 94.000 180.000 500,000 45,000 138,000 VI.102.900 Note 1: an accu Note 2: Instru Prepar mation P5.5 Presen Additional information: 1. The werage-cost method of inventory value is used 2. The cost and fair value of the long-term investments that consist of ordinary shares and boods is the 3. The amount of the Construction in Process account represents the cost expended to date a building in the process of construction. The company reats factory space at the prescat time) The land on which the building is being constructed cost 35.000, as shown in the trial balance - 4. The patents were purchased by the company at a cost of $40,000 and are being amortized on a straight-line basis 5. The notes payable represent bank loans that we cred by logom investments came V120,000. These bank loans are due in 2020. The boods payable bear interest payable overy December 31, and are due Janusy 1, 2030 7. 600.000 dinary shares with a par value of I were thorized, of which 500,000 shares were issued and standing Instructions Prepare a statement of financial position as of December 31, 2019, so that all important information fully discled