Prepare a classified statement of financial position. Assume that 10,880 of the bank loa payable will be paid in 2019.

These items are taken from the financial statements of Blue Spruce Corp, at December 31, 2018. Buildings $84,640 Accounts receivable 10,080 Prepaid insurance 3,744 Cash 9.472 Equipment 65,920 Land 48,960 464 Office expense Income tax expense Depreciation expense 160 4,240 Interest expense 2,080 Common shares 49,600 32,000 Retained earnings (January 1, 2018) Accumulated depreciation-building 36,480 Accounts payable 6,720 Income taxes payable 880 Bank loan payable (due July 1, 2020) 74,880 Accumulated depreciation-equipment 14,976 Interest payable 2,880 Sales 11,344 search Liabilities and Shareholders' Equity Current Liabilities Accounts Payable 12.180 Interest Payable 5,220 Income Tax Payable 1.595 Current Portion of Bank Loan Payable Total Current Liabilities Total Liabilities Shareholders' Equity Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities and Shareholders' Equity