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Instruction: Prepare the Statement of Financial Position using Report Form or Account Form. Classify the account as current or non-current accounts into different elements of SFP. Please follow the given format above. Copy and place your answer on a module book. Cianar Company Statement of Financial Position As of December 31, 2016 BICOLE Cash Accounts receivable Note receivable Inventory Prepaid Expense Property, plant, and equipment Accumulated depreciation Intangible assets Accounts Payable Notes payable Accrued expense Unearned income Long-term payable Cianar, capital 90,000.00 58,000.00 252.000.00 160.500.00 70,500.00 650,000.00 (120,000.00) 250,600.00 80,000.00 110,000.00 38,000.00 19,500.00 600.000.00 564,100.00