Metlock 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 $12,900; inventory with a FIFO cost of $74,820 and a net realizable value of $73,100; accounts receivable of $56,760 less allowance for expected credit losses of 52.580 2. Investments include the following: mortgage receivable from parent company $51,600, due in 2028;FVNI imvestments held for trading with a cost of $8,600 and a fair value of $10,320;FV.OCl investments with a cost of $12.900 and a fair value of $12,040. The following additional information is available and provides information regarding errors in classification which need to be corrected: 1. Current Assets indude the following: bank account with an overdraft balance of $12,900; inventory with a FIFO cost of $74,820 and a net realizable value of $73,100; accounts receivable of $56,760 less allowance for expected credit losses of $2.580 2. Investments include the following a mortgage receivable from parent company $51,600, due in 2028:FV NII investments held for trading with a cost of $8,600 and a fair value of $10,320;FVOCl investments with a cost of $12,900 and afair value of $12,040 3. Property, Plant and Equipment indude the following land $20,640; buildings $374,100 less accumulated depreciation of $249,400; wehicles $67,940 less accumulated depreciatien of $42,140; land held for future use $11.180. 4. Intangible assets incude the followingpatents net of accumulated amortization of $27.520. 5. Other assets include the following: antomer deposits of $6,020, unearned revenue of $2,580, soodwill $37,840 and accumulated other comprehensive income (loss) of $(3,440). 6. Current tiabilities include the following: pension obligation of $46,440, interest payable of $3,440; salaries and wages payable of $6,880; accounts payable $26,660. 7. Long-term Liabilities include the following demand bankloan of $64,500; mortgage payable $81,700 of which $0,020 is due in the next year; 8. Shareholders' Equity has 860 preferred shares (25,800 authorized which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 47,300 shares issued at an average price of $1 per ahare, retained earnings of $89,440. Prepare a statement of fmancial position in good form, (List Current Assets in order of liquidity, List Property, Plant, and Equipment in order of Land, Bullinss, and Vehicles) of Land, Euldings, and Vehicles)