Ayayai Corp.s statement of financial position at the end of 2019 included the following items: Current assets $1,295,000 Current liabilities $1,337,600 Land 31,100 Bonds payable 1,141,000 Buildings 1,300,000 Common shares 198,000 Equipment 333,000 Retained earnings 177,000 Accumulated depreciationbuildings (133,000 ) Accumulated depreciationequipment (12,600 ) Intangible assetspatents 40,100 Total $2,853,600 Total $2,853,600 The following information is available for the 2020 fiscal year: 1. Net income was $409,000. Interest paid is classified as operating activities. 2. Equipment (cost of $21,000 and accumulated depreciation of $8,150) was sold for $11,800. 3. Depreciation expense was $4,180 on the building and $9,070 on equipment. 4. Amortization expense on a patent was $3,030. 5. Current assets other than cash increased by $33,000. Current liabilities increased by $27,000. 6. 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 by Ayayai in its history. 8. Bonds payable of $76,500 were issued at par. 9. Cash dividends of $198,000 were declared and paid. Dividends paid are treated as financing activities. Ayayai prepares financial statements in accordance with IFRS. (a) Prepare a statement of financial position (SFP) as at December 31, 2020. (Hint: You will need to adjust (plug) the December 31, 2020 amount of current assets to ensure the SFP balances.) (List Property, Plant and Equipment in order of Land, Buildings and Equipment.)