i don't know how to get the answer to fill plant assetsnetand retained earnings

Pina House follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating activities on the statement of cash flows. During 2023, the following occurred: 1. Pina House sold part of its investment portfolio in bonds for $16,800, resulting in a gain of $260. 2. Dividends totalling $18,600 were paid to shareholders. 3. A parcel of land, to be used as a parking lot, was purchased for $5,500. 4. Common shares were issued for cash totalling $18,400. 5. Bonds payable of $9,600 were retired at par. 6. Equipment was purchased through the issuance of $30,000 of bonds. 7. Net income for 2023 was $45,000 after allowing for depreciation on Pina House's plant assets of $14,050. The amount of interest paid during 2023 was $4,350 and the amount of income taxes paid was $20,400. 8. Both current assets (other than cash) and current liabilities remained at the same amount. Current Attempt in Progress Pina House Inc. had the following condensed statement of financial position at December 31, 2022: Prepare a statement of cash flows for 2023 using the indirect method. (Show amounts that decrease cash flow with either a negative sign es. 15,000 or in parenthesis eg. (15,000). Cash Flows from Financing Activities Dividends Paid 18600 Proceeds from Issuance of Common Shares 18400 Payments to Retire Bonds Payable 9600 Net Cash Used by Financing Activities Cash Balance, January 1,2023 Cash Balance, December 31, 2023 Depreciation Expense Gain on Disposal of trivestment in Bonds Net Cash Provided by Operating Activities Cash Flows from Investing Activities Proceeds on Salc of Imvestment in Bonds Purchase of Land Net Cash Provided by Investing Activities $14050 Non-Cash Investing and Financing Activities Issuance of Bonds for Equipment Supplemental disclosures of cash flow information: Cash Paid During the Year for Income Taxes Cash Paid During the Year for Interest 4350 Liabilities and Equity Current Liabilities Long-Term Notes Payable Bonds Payable Common Shares Retained Earnings $ 14550 30700 98550 $ Prepare a condensed statement of financial position at December 31, 2023, for Pina House. (List Assets in order of liquidity.) PINA HOUSEINC. Statement of Financial Position (condensed) December 31,2023 Assets Cash $ 70990 Current Assets Other than Cash 34600 Bond Investment at Amortized Cost 23610 Piant Assets (Net) Land 44050