Marin 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 $15,900; inventory with a FIFO cost of $92,220 and a net realizable value of $90,100; accounts receivable of $69,960 less allowance for expected credit losses of $3,180. 2. Investments include the following: a mortgage receivable from parent company $63,600, due in 2028 ; FV-NI investments held for trading with a cost of $10,600 and a fair value of $12,720; FV-OCl investments with a cost of $15,900 and a fair value of $14,840. 3. Property, Plant and Equipment include the following: land $25,440; buildings $461,100 less accumulated depreciation of $307,400; vehicles $83,740 less accumulated depreciation of $51,940; land held for future use $13,780. 4. Intangible assets include the following:patents net of accumulated amortization of $33,920. 5. Other assets include the following: customer deposits of $7,420, unearned revenue of $3,180, goodwill $46,640 and accumulated other comprehensive income (loss) of $(4,240). 6. Current Liabilities include the following: pension obligation of $57,240, interest payable of $4,240; salaries and wages payable of $8,480; accounts payable $32,860. 7. Long-term Liabilities include the following: demand bank loan of $79,500; mortgage payable $100,700 of which $7,420 is due in the next year. 8. Shareholders' Equity has 1,060 preferred shares (31,800 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 58,300 shares issued at an average price of $1 per share, retained earnings of $110,240. 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.)