AVaVaIcorDs statement or nnancia Dosition at the end or zOzz included the rollowing items:\ Current assets\ $1,295,000\ and\ Buildings\ Equipment\ Accumulared cepreciation-Ducines\ Intangible assets-patents\ 31,100\ 1 200 000\ 333.000\ (133,000)\ [72.600\ 40 100\ $2,853,600\ Current liabilities\ $1.337.600\ Bonds payable\ Common shares\ kelained carmines\ 198 006\ 177,000\ $2.853.600\ The following information is available for the 2023 fiscal year:\ Net income was $409.000. Interest paid is treated as an operating activity.\ Equipment cost of $21.000 and accumulated depreciation of $8.150) was sold for $11.800.\ Depreciation expense was $4.180 on the building and $9.070 on eauioment\ Amortization expense on a patent was $3.030\ Current assets other than cash increased by $33,000. Current liabilities increased by $27,00C\ An addition to a building was completed at a cost of $32,700.\ 7. An FV-OCI investment in shares was purchased for $22,400 on the last day of the year. This was the first such investment\ \ made ovAvavan res miscorv.\ 8. Bonds pavable of $76.500 were issued at par.\ \ %.\ Cash dividends of $178,000 were declared and paid. Dividends paid are treated as hnancing activities\ Avavai prepares fnancial statements in accordance with IRS.\ (a)\ Prepare a statement of financial position (SP) as at December 31, 2023. (Hint: You will need to adjust ("plug") the December 31\ Z023 amount ot current assets to ensure the st? balances.) (LIst Property, Plant, and Equipment in order of Land, Buildings, and Fauinment.\ Ayayai Corp.\ Statement of Financial Position