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Problem - The following accounts and amounts (in thousands) were taken from the 2015 financial statements of Tailwind Instruments, Inc.
Common shares
$1,932
Cash
$735
Prepaid insurance
644
Accumulated deprecation
2,814
Equipment
6,647
Accounts payable
952
Salaries payable
95
Mortgage payable (due 2025)
746
Merchandise Inventory
1,449
Retained earnings
4,596
Trading investments
1,047
Accounts receivable
641
Income tax payable
28
Prepare a classified statement of financial position as at December 31, 2015.
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