At the end of the current year, on December 31, 2024, Sandhill Trucks Ltd. had $71,000 of current assets. Its non-current assets are three times the carrying amount of its current assets. The company's current liabilities are 60% of the carrying amount of its current assets and its non-current liabilities are three times larger than its current liabilities. At the end of the year, the company has common shares issued at a carrying amount of $81,000. The company has no other types of issued shares. In as much detail as possible, prepare the company's statement of financial position as at December 31, 2024