Larkspur Limited had the following statement of financial position for the current year, 2023: The following additional information is available and provides information regarding errors in classification which need to be corrected: 1. Current Assets include the following: bank account with an overdraft balance of $12,300; inventory with a FIFO cost of $71,340 and a net realizable value of $69,700; accounts receivable of $54,120 less allowance for expected credit losses of $2,460. 2. Investments include the following: a mortgage receivable from parent company $49,200, due in 2028 ; FV-NI investments held for trading with a cost of $8,200 and a fair value of $9,840;FVOCl investments with a cost of $12,300 and a fair value of $11,480. 3. Property, Plant and Equipment include the following: land $19,680; buildings $356,700 less accumulated depreciation of $237,800; vehicles $64,780 less accumulated depreciation of $40,180; land held for future use $10,660. 4. Intangible assets include the following:patents net of accumulated amortization of $26,240. 5. Other assets include the following: customer deposits of $5,740, unearned revenue of $2,460, goodwill $36,080 and accumulated other comprehensive income (loss) of $(3,280). 6. Current Liabilities include the following: pension obligation of $44,280, interest payable of $3,280; salaries and wages payable of $6,560; accounts payable $25,420. 7. Long-term Liabilities include the following: demand bank loan of $61,500; mortgage payable $77,900 of which $5,740 is due in the next year. 8. Shareholders' Equity has 820 preferred shares (24,600 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 45,100 shares issued at an average price of $1 per share, retained earnings of $85,280. 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.)