$\backslash$table$[[$Non$-$current Liabilities$],[$Mortgage Payable,$139,000,21,000,118,000],[$Shareholders$\text{'}$ Equity.$],[$Common Shares,$100,000,80,000,20,000],[$Retained Earnings,$188,000,71,000,117,000],[$Total Liabilities and Shareholders' Equity.,$474,000,214,000,]]$

Computer Services

Corporation

Income Statement

Year Ended $31$ December $2023$

$\backslash$table$[[$Sales$,595,000],[$Cost of Goods Sold,$238,000],[$Gross Profit,$357,000],[$General Operating Expenses,$120,000],[$Deprecation Expense,$9,000],[$Loss on Sale of Equipment,$3,000],[$Interest Expense,$10,000],[$Income Tax Expense,$45,000],[$Net Income,$170,000$

$31-$Aug hat$()$

Depreciation Expense

$1000$

$0$

Accumulated Depreciation hat$(-)$

$$0$

$1000$

$27$

Computer Services Corporation

Statement of Financial Position $31-$Dec

$\backslash$table$[[,2023,2022,$Change$],[$Assets$],[$Current Assets$],[$Cash$,75,000,53,000,22,000],[$Accounts Receivable,$30,000,40,000,(10,000)$