VAUGHN LTD. Statement of Financial Position December 31, 2022 Cash $68600 Accounts payable $66100 Prepaid insurance 14800 Salaries payable 24700 Accounts receivable 940001 Bonds payable 222000 Inventory 124000 Total liabilities 312800 Land 171000 Building $226000 Common shares 259000 Less: Accumlated depreciation 71200 154800 Retained earnings 139000 Trademark $122000 Total shareholders' equity 398000 Less: Accum. Amort 38400 83600 Total liabilites Total assets $710800 and shareholders' equity $710800 The total dollar amount of assets to be classified as current assets is $301400 O $226000 O $177400 O $162600