Blue Spruce Inc. had the following statement of financial position at the end of operations for 2022: During 2023, the following occurred: 1. Blue Spruce liquidated its FV/NI investments portfolio at a loss of $10,930. 2. A parcel of land was purchased for $43,930. 3. An additional $30,000 worth of common shares was issued. 4. Dividends totalling $15,930 were declared and paid to shareholders. 5. Net income for 2023 was $40,930, including $17,930 in depreciation expense. 6. Land was purchased through the issuance of $35,930 in additional bonds. 7. At December 31, 2023, Cash was \$76,130; Accounts Receivable was \$47,930; and Accounts Payable was $45,930. Prepare the statement of financial position as it would appear at December 31. 2023. (List Assets in order of liquidity.) BLUE SPRUCEINC. Statement of Financlal Position December 31. 2023 Assets Cash $25,930 FV-NI lemestments Accounts Receivable Land Total $ Liabilities and Shareholders' Equity Accounts Payable 5 Bonds Payable Common Shares Retained Earnings Total