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The following Statement of Financial Position (also known as the "Balance Sheet") was prepared by a junior bookkeeper at Spring Corporation, a publicly traded company which follows International Financial Reporting Standards (IFRS): 1. Spring Corporation deals with two separate financial institutions, one of which has the bank overdraft. 2. Capital assets are accounted for using the revaluation model. Appraisals are obtained every two ye 3. Shares are actively traded on the open market and are accounted for using the FV-NI model. The tan vaiuo or the shares at December 31,2022 was $65,000. 4. Of the $460,000 bankioan payable at December 31,2022,$30,000 of loan principal will be repaid within the next 12 months. 5. Spring Corporation is authorized to issue an unlimited number of common shares and 20.000 non-cumulative \$2.00 preferred shares. At year-end 140,000 common shares and 5,000 preterred shares are issued and outstanding. 4hiced on the information provided, prepare what should have been shown in the current asets and current Wibilikiessection of the Statement of Financial Position (Balance. Sheet). (Note: Preparation of a full Balance sheet is NOT required)