Ayayai House Inc. had the following condensed statement of financial position at December 31, 2019: AYAYAI HOUSE INC. Statement of Financial Position December 31, 2019 Cash $10.050 Current liabilities: $14,550 Current assets (non-cash) 34,050 Long-term notes payable 30.050 Bond investment at amortized cost 40,050 Bonds payable 32,050 Plant assets (net) 57,550 Common shares 80,050 Land 38,550 Retained earnings 23,550 $180,250 $180,250 Ayayai House Inc. follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating activities on the statement of cash flows.