This image shows a CPA CFE Day 1 May 2021 internal financial statements appendix from GevorgCPA.com featuring the Distinct Hotels Corporation consolidated statement of financial position as at December 31 2022, with cash and cash equivalents of 3980 thousand highlighted, trade receivables of 1370, inventories of 2370, prepaid expenses of 1700, property plant and equipment of 146820, AWH property plant and equipment of 41575, goodwill of 3500, and total assets of 201315 thousand, demonstrating how to locate cash on the balance sheet to identify the cash constraint in CFE Day 1 analysis.
