Flounder Corp's statement of financial position at the end of $2022$ included the following items:

Current assets

$$1\mathrm{.}275,000$ Current liabilities $$1\mathrm{.}152,000$

Land

$30,500$

Bonds payable

$1,251,000$

Buildings

$1,250,000$

Common shares

$186,000$

Equipment

$331,000$

Retained earnings

$190,000$

Accumulated depreciation$-$buildings

$(137,000)$

Accumulated depreciation$-$equipment

$(12,400)$

Intangible assets$-$patents

$41,900$

Total

$3279000$

Total

$$2,779,000$

The following information is available for the $2023$ fiscal year:

Net income was $$400,000.$ Interest paid is treated as an operating activity.

$2$

Equipment $($cost of $$21,300$ and accumulated depreciation of $$8,160)$ was sold for $$10,600.$

Depreciation expense was $$4,190$ on the building and $$9,160$ on equipment.

Amortization expense on a patent was $$3,140.$

$5$

Current assets other than cash increased by $$38,000.$ Current liabilities increased by $$24,000.$

An addition to a building was completed at a cost of $$31,600.$

An EV$-$OCl investment in shares was purchased for $$21,700$ on the last day of the year. This was the first such investment made by Flounder in its history.

Bonds payable of $$76,300$ were issued at par.

Cash dividends of $$186,000$ were declared and paid. Dividends paid are treated as financing activities.

Flounder prepares financial statements in accordance with IFRS.

$($a$)$

Prepare a statement of financial position $($SFP$)$ as at December $31,2023.($Hint: You will need to adjust $("$plug$")$ the December $31,2023$ amount of current assets to ensure the SFP balances.$)($List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.$)$