urder of liquidit, Selected aceounts of Martines Linited at December 31, 2023, follow: The followine additional information is avalable 1. Inventory ls valued at the lower of cost and net realitable value using Fito 2. Equipment hrecorded at cos. Mccumulated depreciatior, calculated on a staight line bash, is $67.600. 1. The FV.Ni investinents have a bair vahue of $37,000. 4. The notes receivabie are due Apra 30, 2024, with interest receivabie every Apri 30 . The notes bear interest at 6x. phint Mccrue interen dae on Dectmber 31. 2023) 5. The allowance for expected credit losses applist to the accounts receivable. Accounts receivalin of 183.000 are pledged as collateral on a bank loan 6. Intareible Assets-Trade Names are reported net of accumutated amortieation of 523,000 7. The bank overthatt is at the same bank as the amount reported above under Cmpi and therefore Martiner has fcorrecth chosen to net the banik overdratt and cach amounts for financiat statenent pur