Winter Term (1202)) Due to the sudden resignation of the accountant at Call of the Wild Inc., the owner has prepared the following Statement of Financial Position at July 31, 2021 $ $ 19,140 Current Assets Cash Vehicles Total Current Assets Long-term Assets Equipment Inventory Total Long-term Assets Call of the Wild Inc. Statement of Position As at July 31, 2021 Current Liabilities 33,670 Sales revenues 13,420 47,090 Long-term Liabilities Bank loan 34,101 Total Liabilities 38,400 72,501 Shareholders' Equity Common shares Retained earnings Total Shareholders' Equity 119,591 Total Liabilities & Shareholders' Equity 24,000 43,140 20,000 56,450 76,450 119,590 Total Assets $ $ Instructions a) Identify five errors in the Statement of Financial Position prepared by the owner