View Policies Current Attempt in Progress WATERWAY LTD. Statement of Financial Position December 31, 2022 Cah $37200 Accounts payable $65500 Prepaid insurance 15100 Salaries payable 25100 Accounts receivable 93000 Bonds payable 215000 Inventory 125000 Total abilities 305600 Land 161000 Building $241000 Common shares 250000 Less: Accumlated depreciation 70000 171000 Retained earnings 135000 Trademark $123000 Total shareholders' equity 385000 Less Accum Amort 34700 88300 Total liabilit Total assets $690600 and shareholders' equity $690600 Non-current liabilities total O $690600 O $305600. $215000 O $25100.