CP Development Limited is preparing its statement of financial position as of December 31, 2023. There are some issues regarding the correct classification of the following: a. Investment of $ 150,000 in the US treasury bills. The maturity date will be February 18,2024. b. Prepaid rent of $ 72,000, covering January 1, 2024 to December 31, 2025. c. Notes payable $ 600,000 issued on December 31, 2023. The notes will be paid in cash installments of $ 66,000 each on Dec. 31 The first installment (principal repayment 60,000, interest expense 6,000) will be paid on December 31, 2024. d. Deferred revenues $36,000 for services to be performed in 2024. e. Investment in shares of Barlockers is $ 240,000. The company plans to sell half of Barlocker's' shares by 2024. Required: Prepare a statement of financial position as of December 31, 2023 with proper classifications & sub-classifications based on the information given above and together with the following accounts: Land $300,000; Buildings $360,000; Accumulated depreciation - Buildings $90,000; Patents purchased from outsider $180,000; The director estimated the value of management skills of the company $600,000; Investment property was valued at $510,000; Ordinary share capital $870,000; Retained earnings (after dividend payment of $30,000) $150,000; A balance in the revaluation reserve $66,000 which has already been credited to the other comprehensive income in the year 2023