Century Ltd. has the following information available for their December 31, 2020 year end: - They have two bank accounts held at different banks. The overall cash balance is $25,000. This includes an overdraft in one account of $14,400. -Common shares of $100,000 and contributed surplus of $45,000. -Retained earnings of $17,000 and accumulated other comprehensive income of $22,000. -Land held for long-term investment purposes of $100,000. -Inventory is costed using FIFO at $83,520 with a net realizeable value of $81,600. -Accounts receivable of $63,360 includes an allowance for doubtful accounts of $2,880. -Accounts payable and accrued liabilities of $304,360. -Short-term investments with a cost of $10,000 are valued using fair value through net income. At December 31, 2020 the fair value was $9,000. -Property plant and equipment used in operations has a cost of $250,000 and accumulated amortization of $55,000. a Required: Prepare the Asset section of the Statement of Financial Position at December 31 2020 in and for