Ayayai Inc. had the following statement of financial position at the end of operations for $2022$ :

During $2023,$ the following occurred:

Ayayai liquidated its $FV-NI$ investments portfolio at a loss of $$10,140.$

A parcel of land was purchased for $$43,140.$

An additional $$30,000$ worth of common shares was issued.

Dividends totalling $$15,140$ were declared and paid to shareholders.

Net income for $2023$ was $$40,140,$ including $$17,140$ in depreciation expense.

Land was purchased through the issuance of $$35,140$ in additional bonds.

At December $31,2023,$ Cash was $$75,340$; Accounts Receivable was $$47,140$; and Accounts Payable was $$45,140.$

$($a$)$

Prepare the statement of financial position as it would appear at December $31,2023.($List Assets in order of liquidity.$)$