For Grimmett Company, the following information is available: Trademarks $55,000 Inventory 30,000 Held-for-collection securities (amortized cost) 57,000 treasury shares 85,000 : Prepaid expenses 2,000 Long-term receivables 75,000 Trading securities (fair value) 60,000 Non-trading securities (fair value) 45,000 Accumulated depreciation-equipment 15,000 Cash 21,000 retained earnings, end 363,000 Equipment 25,000 Patent 4,000 Instructions: Prepare the classified Balance sheet for Grimmett Company (Assets side only) as on 31 st December (IFRS formate)