Current Attempt in Progress The trial balance of Martinez Ltd. at December 31, 2023, follows: Buildings Dividends payable Income tax payable Accounts receivable Accumulated depreciation-buildings Allowance for expected credit losses Administrative expenses Interest expense Inventory Gain on disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment 2,940,000 56,000113,000 675,000 252,00028,000 1,010,000 221,000 867,000 50,000 1,010,000 620,000 1,700,00073,000 The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2023. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.) Martinez Ltd. Statement of Financial Position December 31, 2023 Assets Current Assets Cash $345,000 Accounts Receivable 675,000 $ Less : $ 8 v: v $ Liabilities and Shareholders' Equity $ 3