please help me to make corrections, thanks

Martinez Corp.'s statement of financial position at the end of 2019 included the following items: Current assets $1,135,000 Current liabilities Land 30,900 Bonds payable Buildings 1,280,000 Common shares Equipment 326,000 Retained earnings Accumulated depreciation-buildings (137,000) Accumulated depreciation-equipment (11,700) Intangible assets-patents 40,200 Total $2,663,400 Total $1,096,400 1,181,000 198,000 188,000 $2,663,400 The following information is available for the 2020 fiscal year: 1. Net income was $402,000. Interest paid is classified as operating activities. 2. Equipment (cost of $21,600 and accumulated depreciation of $8,200) was sold for $10,600. 3. Depreciation expense was $4,170 on the building and $9,050 on equipment. 4. Amortization expense on a patent was $3,020. 5. Current assets other than cash increased by $39,000. Current liabilities increased by $22,000. 6. An addition to a building was completed at a cost of $31,100. 7. An FV-OCI investment in shares was purchased for $20,700 on the last day of the year. This was the first such investment made by Martinez in its history. 8. Bonds payable of $75,700 were issued at par. 9. Cash dividends of $198,000 were declared and paid. Dividends paid are treated as financing activities. Martinez prepares financial statements in accordance with IFRS. Prepare a statement of financial position (SFP) as at December 31, 2020. (Hint: You will need to adjust "plug") the December 31, 2020 amount of current assets to ensure the SFP balances.) (List Property, Plant and Equipment in order of Land, Buildings and Equipment.) Martinez Corporation Statement of Financial Position December 31, 2020 Assets Current Assets FV-OCI Investments Property, plant, And Equipment Land Buildings Thess. Accumulated Depreciation - Buildings TEquipment x Less. Accumulated Depreciation - Equipment 0001 INT ODA Total Property, plant, And Equipment Intangible Assets Patents TTotal Assets Liabilities and Shareholders' Equity Buildings Less. Accumulated Depreciation - Buildings Equipment DOM X Less: Accumulated Depreciation - Equipment Total Property, Plant, And Equipment Intangible Assets Patents Total Assets Liabilities and Shareholders' Equity Current Liabilities Long-Term Liabilities Bonds Payable OO OO OOO Total Liabilities Shareholders' Equity Common Shares TRetained Earnings Total Shareholders' Equity Total Liabilities And Shareholders' Equity Martinez Corporation Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities L Net Income / (Loss) Adjustments to reconcile net income to net cash provided by operating activities: x Gain on Disposal of Equl Depreciation Expense Patent Amortization Expense 00000 2 Increase in Current Assets (Other than Cash) X Tincrease in Current Liabilities Net Cash Provided by Operating Activities Cash Flows from Investing Activities Proceeds from Disposal of Equipment X TAddition to Building Purchase of FV- OCI Investments TNet Cash Used by Investing Activities TCash Flows from Financing Activities x Tissuance of Bonds S Payment of Dividends X Gain on Disposal of Equi TDepreciation Expense X Patent Amortization Expense Tincrease in Current Assets (Other than Cash) x Tincrease in Current Liabilities X INDOOOO Net Cash Provided by Operating Activities TCash Flows from Investing Activities Proceeds from Disposal of Equipment TAddition to Building X Purchase of FV- OCI Investments TNet Cash Used by Investing Activities TCash Flows from Financing Activities Tissuance of Bonds TPayment of Dividends X TNet Cash Used by Financing Activities TNet Increase in Cash