Prepare balance sheet analysis in Vertical format.Compare both years (959) (1,572) 36 - (3) (862) (1,073) 19 11 36 CONSOLIDATED STATEMENTS OF FINANCIAL POSITION(Canadian dollars in millions)December 31, 2022December 31, 2021 Restated - Note 2PASSETSCurrentCash and cash equivalentsNote 2P$ 2,693$ 4,415Short-term investments5,2954,554Total cash, cash equivalents and short-term investments7,9888,969Accounts receivableNote 201,037691Aircraft fuel inventory200122Spare parts and supplies inventoryNote 2Q118102Prepaid expenses and other current assetsNote 20322169Total current assets9,66510,053Investments, deposits and other assetsNote 51,073858Property and equipmentNote 611,95011,740Pension assetsNote 102,4443,571Deferred income taxNote 124839Intangible assetsNote 71,0541,080GoodwillNote 83,2733,273Total assets$ 29,507$ 30,614LIABILITIESCurrentAccounts payable and accrued liabilities$ 2,691$ 2,603Advance ticket salesNote 204,1042,326Aeroplan and other deferred revenueNote 201,295983Current portion of long-term debt and lease liabilitiesNote 91,2631,012Total current liabilities9,3536,924Long-term debt and lease liabilitiesNote 915,04315,511Aeroplan and other deferred revenueNote 203,1603,656Pension and other benefit liabilitiesNote 101,7702,588Maintenance provisionsNote 111,3521,032Other long-term liabilities311821Deferred income taxNote 127373Total liabilities$ 31,062$ 30,605SHAREHOLDERS EQUITY (DEFICIENCY)Share capitalNote 132,7432,735Contributed surplus118104Accumulated other comprehensive loss(46)(45)Deficit(4,370)(2,785)Total shareholders' equity (deficiency)(1,555)9Total liabilities and shareholders equity (deficiency)$ 29,507$ 30,614.

1. Prepare balance sheet analysis in Vertical format.Compare both years
(959)
(1,572)
36
- (3)
(862)
(1,073)
19
11
36
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION(Canadian dollars in
millions)December 31,
2022December 31,
2021
Restated - Note 2PASSETSCurrentCash and cash equivalentsNote 2P$ 2,693$ 4,415Short-term
investments5,2954,554Total cash, cash equivalents and short-term
investments7,9888,969Accounts receivableNote 201,037691Aircraft fuel inventory200122Spare
parts and supplies inventoryNote 2Q118102Prepaid expenses and other current assetsNote
20322169Total current assets9,66510,053Investments, deposits and other assetsNote
51,073858Property and equipmentNote 611,95011,740Pension assetsNote
102,4443,571Deferred income taxNote 124839Intangible assetsNote 71,0541,080GoodwillNote
83,2733,273Total assets$ 29,507$ 30,614LIABILITIESCurrentAccounts payable and accrued
liabilities$ 2,691$ 2,603Advance ticket salesNote 204,1042,326Aeroplan and other deferred
revenueNote 201,295983Current portion of long-term debt and lease liabilitiesNote
91,2631,012Total current liabilities9,3536,924Long-term debt and lease liabilitiesNote
915,04315,511Aeroplan and other deferred revenueNote 203,1603,656Pension and other benefit
liabilitiesNote 101,7702,588Maintenance provisionsNote 111,3521,032Other long-term
liabilities311821Deferred income taxNote 127373Total liabilities$ 31,062$
30,605SHAREHOLDERS EQUITY (DEFICIENCY)Share capitalNote
132,7432,735Contributed surplus118104Accumulated other comprehensive

2. loss(46)(45)Deficit(4,370)(2,785)Total shareholders' equity (deficiency)(1,555)9Total liabilities
and shareholders equity (deficiency)$ 29,507$ 30,614