Current Attempt in Progress Early in January $2023,$ Oriole plc is preparing for a meeting with its bankers to discuss a loan request. Its bookkeeper provided the following accounts and balances at December $31,2022.$ Except for the following items, Oriole has recorded all adjustments in its accounts. $1.$ Net accounts receivable is comprised of $\backslash (55,270\backslash )$ in accounts receivable and $\backslash (14,060\backslash )$ in allowance for doubtful accounts. $2.$ Cash includes $\backslash (510\backslash )$ petty cash and $\backslash (14,190\backslash )$ in a bond sinking fund. $3.$ Equipment had a cost of $\backslash (116,790\backslash )$ and accumulated depreciation of $\backslash (26,810\backslash ).4.$ On January $8,2023,$ one of Oriole' customers declared bankruptcy. At December $31,2022,$ this customer owed Oriole $9,700.($a$)$ Prepare a corrected December $31,2022,$ statement of financial position for Oriole plc$.($List Current Assets in reverse order of liquidity.$)$ :

$3.$ Equipment had a cost of $\backslash (116,790\backslash )$ and accumulated depreciation of $\backslash (26,810\backslash ).$

$4.$ On January $8,2023,$ one of Oriole' customers declared bankruptcy. At December $31,2022,$ this customer owed Oriole $9,700.$

$($a$)$ Prepare a corrected December $31,2022,$ statement of financial position for Oriole plc$.($List Current Assets in reverse order of liquidity.$)$

ORIOLEPLC

Statement of Financial Position

Assets

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