Pharoah Corporation is a private camping ground near the Lathom Peak Recreation Area. It has compiled the following financial information as of December 31, 2022. Service revenue $147,840 Dividends declared $10,080 General store revenue 28,000 Bank loan payable 56,000 Accounts payable 12,320 Salaries expense 99,680 Cash 9,520 Office expense 24,640 Equipment 127,680 Supplies 2,800 Income tax expense 5.600 Common shares (1/1/2022) 5,600 Supplies expense 14,560 Retained earnings (1/1/2022) 5,600 Additional information: $39,200 of common shares were issued during the year. Prepare a statement of financial position for PHAROAH as of December 31, 2022. (List Assets in order of liquidity) PHAROAH CORPORATION Statement of Financial Position Assets Is Liabilities and Shareholders' Equity