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The Statements of Financial Position for Lexington Limited as at 30 June 2019 and 30 June 020 are provided below: Lexington Ltd Statement of Financial Position as at 30 June Cash at bank Accounts Receivable Inventory' Prepaid Advertising Machinery Less: Accumulated Depreciation Total Assets Liabilities Accounts Payable Dividends payable Wages payable Loan Total Liabilities Shareholders' Equity Share Capital Retained Eamings Total Shareholders' Equity Total Liabilities and Shareholders' Equity 64,580 82,800 112,500 14,400 310,000 (50,000) $534,280 157,000 15,000 20,700 125,000 3317700 126,000 90,580 3210580 $534,280 2019 38,400 35,000 102,850 14,000 282,500 (52,000) $420,750 59,300 25,000 130,000 $214,300 101 ,ooo 105,450 $206,450 $420,750