Prepare the Statement of Financial position (SFP) of Singh Ltd. for the year ended December 31, 2024 using the information given below (not all accounts are required). Wages payable Total liabilities Retained earnings Loan payable Land Prepaid insurance Interest payable Dividends payable Common shares Cash Building Accounts receivable Accounts payable Insurance expense Cash dividends paid in 2024 2 000 77 000 14 000 50 000 60 000 10 000 3 000 7 000 250 000 115 000 136 000 20 000 15 000 2 000 5 000