I ne tollowing additional intormaton is avalabie and provides intormation regaraing errors in classincation which need to be corrected: 1. Current Assets include the following: bank account with an overdraft balance of $18,000; inventory with a FIFO cost of $104,400 and a net realizable value of $102,000; accounts receivable of $79,200 less allowance for expected credit losses of $3,600. 2. Investments include the following: a mortgage receivable from parent company $72,000, due in 2028 ; FV-NI investments held for trading with a cost of $12,000 and a fair value of $14,400;FVOCI investments with a cost of $18,000 and a fair value of $16,800. 3. Property, Plant and Equipment include the following: land $28,800; buildings $522,000 less accumulated depreciation of $348,000; vehicles $94,800 less accumulated depreciation of $58,800; land held for future use $15,600. 4. Intangible assets include the following:patents net of accumulated amortization of $38,400. 5. Other assets include the following: customer deposits of $8,400, unearned revenue of $3,600, goodwill $52,800 and accumulated other comprehensive income (loss) of $(4,800). 6. Current Liabilities include the following: pension obligation of $64,800, interest payable of $4,800; salaries and wages payable of $9,600; accounts payable $37,200. 7. Long-term Liabilities include the following: demand bank loan of $90,000; mortgage payable $114,000 of which $8,400 is due in the next year. 8. Shareholders' Equity has 1,200 preferred shares ( 36,000 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 66,000 shares issued at an average price of $1 per share, retained earnings of $124,800. Prepare a statement of financial position in good form. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Vehicles.) Liabilities and Shareholders' Equity