Current Attempt in Progress Ayayai SpA has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion. Ayayai SpA Statement of Financial Position December 31, 2022 Current assets Cash 237,500 Accounts receivable (net) 347,500 Inventory (at lower-of-average-cost-or-net realizable value) 408,500 Trading securities-at cost (fair value 127,500) 147.500 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets 577,500 167,500 182,500 Goodwill 87,500 Other identifiable assets 97.500 Prepaid expenses 19.500 Current liabilities Accounts payable 142,500