Goodwill Bank loan Statement of financial position items for Pina Colada Inc. follow for the current year, 2020: $122,500 Accumulated depreciation-equipment 174,039 Inventory $286,160 235,004 Bonds payable due 2024 279,600 Rent payable 44,100 Cash 352,800 Income tax payable 96.395 Land 470,400 Rent payable (long-term) 470,400 Notes receivable 436,786 Common shares (20,000 shares issued) 196,000 Notes payable 259,700 Preferred shares (15,000 shares issued) 147,000 Accounts payable 480,200 Prepaid expenses 86,162 Retained earnings ? Equipment 1,440,600 Income tax receivable 95,677 FV-NI investments 118,580 Notes payable (due in five years) 1,568,000 Accumulated depreciation-buildings Buildings 264,796 1,607,200 (a) Prepare a classified statement of financial position in good form. The numbers of authorized shares are as follows: unlimited common and 20,000 preferred. Assume that income tax accounts, notes receivable, bank loan, and notes payable are short-term, unless stated otherwise, and that the FV-NI investments are stated at fair value. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)