Pronghorn Corp.s statement of financial position at the end of 2019 included the following items:

Current assets		$1,275,000			Current liabilities		$994,200
Land		30,700			Bonds payable		1,281,000
Buildings		1,150,000			Common shares		192,000
Equipment		322,000			Retained earnings		189,000
Accumulated depreciationbuildings		(149,000	)
Accumulated depreciationequipment		(12,600	)
Intangible assetspatents		40,100
Total		$2,656,200			Total		$2,656,200

The following information is available for the 2020 fiscal year:

1.		Net income was $398,000. Interest paid is classified as operating activities.
2.		Equipment (cost of $21,200 and accumulated depreciation of $8,030) was sold for $10,700.
3.		Depreciation expense was $4,040 on the building and $9,200 on equipment.
4.		Amortization expense on a patent was $3,080.
5.		Current assets other than cash increased by $40,000. Current liabilities increased by $24,000.
6.		An addition to a building was completed at a cost of $32,800.
7.		An FV-OCI investment in shares was purchased for $20,900 on the last day of the year. This was the first such investment made by Pronghorn in its history.
8.		Bonds payable of $75,200 were issued at par.
9.		Cash dividends of $192,000 were declared and paid. Dividends paid are treated as financing activities.

Pronghorn prepares financial statements in accordance with IFRS.

(a)

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.)