hese items are taken from the financial statements of Flint Corp. at December 31, 2018.

Buildings		$116,380
Accounts receivable		13,860
Prepaid insurance		5,148
Cash		13,024
Equipment		90,640
Land		67,320
Office expense		638
Income tax expense		220
Depreciation expense		5,830
Interest expense		2,860
Common shares		68,200
Retained earnings (January 1, 2018)		44,000
Accumulated depreciationbuilding		50,160
Accounts payable		9,240
Income taxes payable		1,210
Bank loan payable (due July 1, 2020)		102,960
Accumulated depreciationequipment		20,592
Interest payable		3,960
Sales		15,598

Prepare a classified statement of financial position. Assume that $14,960 of the bank loan payable will be paid in 2019. (List Property, plant and equipment in order of land, buildings and equipment. List Current Assets in order of liquidity.)