Hitech Corporation is preparing its Statement of Financial Position (SFP) at December31, 2020. The items below are under consideration. In the table below, show with appropriate captions, how each of these items (b to f) should be reported on the December 31, 2020 SFP.Where appropriate, report the current and non-current components of the SFP element and the amounts involved. Hitech uses IFRS. Item a is done as example below