Blue Spruce Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion: BLUE SPRUCE CORP Statement of Financial Position For the Year Ended December 31, 2020 Current assets Cash (net of bank overdraft of $38,000) $ 280,000 Accounts receivable (net) 382,000 Inventory at the lower of cost and net realizable value 431,000 FV-Nl investments (at cost-fair value $190,000) 150,000 Property, plant, and equipment Buildings (net) 600,000 Equipment (net) 170,000 Land held for future use 255,000 Intangible assets Goodwill 94,000 Investment in bonds to collect cash flows, at amortized cost 108,000 Prepaid expenses 23,000 Current liabilities Accounts payable 395,000 Notes payable (due next year) 145,000 Pension obligation 97,000 Rent payable 54,000 Long-term liabilities Bonds payable 618,000 Shareholders' equity Common shares, unlimited authorized, 450,000 issued 450,0 Contributed surplus 330,000 Retained earnings ? (a) Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $190,000 and that the accumulated depreciation balance for the equipment is $275,000. The allowance for doubtful accounts has a balance of $19,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)