Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $210,000 and that the accumulated depreciation balance for the equipment is $145,000. The allowance for expected credit losses has a balance of $27,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity, List Property, Plant and Equipment in order of Buildings, and Equipment.) Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $210,000 and that the accumulated depreciation balance for the equipment is $145,000. The allowance for expected credit losses has a balance of $27,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity, List Property, Plant and Equipment in order of Buildings, and Equipment.)