Flint Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion:

Filint Corp.

Statement of Financial Position

For the Year Ended December $31,2023$

Current liabilities

Long$-$term liabilities

Shareholders' equity

Common shares, unlimited authorized, $380,000$ issued $380,000$

Retained earnings

$($a$)$

Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account

with the cash balance. Assume that the accumulated depreciation balance for the buildings is $$210,000$ and that the accumulated depreciation balance for the equipment is $$145,000.$

The allowance for expected credit losses has a balance of $$27,000.$ The pension obligation is considered a long$-$term liability. $($List Current Assets in order of liquidity. List Property,

Equipment in order of Buildings, and Equipment.$)$