Cash on hand Credit card outstanding Fidelity mutual funds Hire purchase of vehicle HKSAR ibond due in 2022 Investment property Land and building Maria's current account Mortgage loan on investment property Motor vehicles Personal property Rent receivable Savings account Shares in HSBC Tax refundable Utility bills outstanding John's current account $260 1,545 9,500 7,700 1,000 153,700 176,000 3,300 92,000 11,500 9,000 660 1,500 2,800 700 120 2,700 You are required to prepare a statement of financial position for them. Clear and appropriate classification is required