ignore the account names. I did it wrong.

Please help and i will give thumbs up!

1. Current Assets include the following: bank account with an overdraft balance of $17,100; inventory with a FIFO cost of $99,180 and a net realizable value of $96,900; accounts receivable of $75,240 less allowance for expected credit losses of $3,420. 2. Investments include the following: a mortgage receivable from parent company $68,400, due in 2028 ; FV-NI investments held for trading with a cost of $11,400 and a fair value of $13,680; FV-OCl investments with a cost of $17,100 and a fair value of $15,960. 3. Property, Plant and Equipment include the following: land $27,360; buildings $495,900 less accumulated depreciation of $330,600; vehicles $90,060 less accumulated depreciation of $55,860; land held for future use $14,820. 4. Intangible assets include the following:patents net of accumulated amortization of $36,480. 5. Other assets include the following: customer deposits of $7,980, unearned revenue of $3,420, goodwill $50,160 and accumulated other comprehensive income (loss) of $(4,560). 6. Current Liabilities include the following: pension obligation of $61,560, interest payable of $4,560; salaries and wages payable of $9,120; accounts payable $35,340. 7. Long-term Liabilities include the following: demand bank loan of $85,500; mortgage payable $108,300 of which $7,980 is due in the next year. 8. Shareholders' Equity has 1,140 preferred shares ( 34,200 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 62,700 shares issued at an average price of $1 per share, retained earnings of $118,560. Liabilities and Shareholders' Equity Cument Lablitks Accounts Prople Bank Ovardiraft Panalon Qelleation Intereat Poyale Saleriea and Wase Prople Cuatomar Drposita Mortease Payale Uncamed Resvenue Totel Current Llabllitica Lent-Tenm Ulebllities Bank Loana Mortapere Payale Totel Long-Tam Labllitiso Totel Ulebilltios Sharsholdera' Egulty Capltal Sheres Prafimed Shered Common Sheres Totel Caphal Sharso Aceumulatad Other Comprahanalwe incoms Rutainad Eeminge Totel Shansholders' Equlty $ 85500 $ Totel Llabllitisa and Sharsholdera' Egulty eTextbook and Medla Desember 31, 2023 Assets Cument Aases FV-NII Imosatments Accounts Recsivable Leso : Allewance for Expestad Crudte Lowes Inventary Totel Currert Assots Lenc-Tanm Imosatments FV-OCI lmosatments Mortose Rueslvele Land Hald for Future Uas Totel Lang-Tam Invsitmarita Property, Plent, and Egulemert Land Bulldinge Leso Whicles Less : Totel Progerty, Plant, and Egulpmant Intarclele Aasuts Irtarglele Aascta-Patsnts (not) Goodwill Totel Assuta Liabilities and Shareholders' Equity Skysong Limited had the following statement of financial position for the current year, 2023