31,2023 , is as follows: GROUPER CORPORATION Statement of Financial Position December 31,2023 Assets Current Assets Cash Imventory Accounts Receivable FV-OCl Imvestments Current Assets Long-Term Investments Assets Allocated to Trustee for Expansion Cash $ Long-Term Debt Liabilities and Shareholders' Equity Current Liabilities Notes Payable Income Tax Payable Total Current Liabilities Long-Term Liabilities Notes Payable Total Liabilities Shareholders' Equity Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity Note 1: Goodwill in the amount of $66,500 was recognized because the company believed that the carrying amount of assets was not an accurate representation of the company's fair value. The gain of $66,500 was credited to Retained Earnings. Note 2: Buildings are stated at cost, except for one building that was recorded at its appraised value because management determined the building to be worth more than originally paid at acquisition. The excess of the appraisal value over cost was $541,500. Depreciation has been recorded based on cost. Note 3: Investments-trading are FV-NI investments and have a fair value of $71,250. Investments in shares (FV-OCl) have a fair value of $190,000. Both investments are currently recorded at cost. Note 4: Notes payable are long term except for the current principal instalment due of $95,000. (a) Prepare a corrected classified statement of financial position in good form. The notes above are for information only. Assume that you have decided not to use the revaluation model for property, plant, and equipment. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, and Buildings.)