right answer please

Selected accounts from the partial trial balance of Lidia Inc. shows following amounts at December 31, 2020. All accounts have normal balances. $ $ Account Name Copyrights 222,000 Account Name 125,000 Accumulated Depreciation equipment 89,055 Inventories 239,800 Payroll Taxes Payable Bonds Payable, 4.5%, due Dec 31, 2029 Premium on Bonds Payable 500,000 Interest Payable (due Mar 2021) 98,362 680,000 Cash 17,630 8,000 Common Shares (160,000 shares issued) 282,000 Income taxes receivable (due June 2021) 232,000 Deferred Rent Revenue 95,700 Equipment 65,000 888,000 Construction work in process Notes Receivable due from subsidiary in 2023 Notes payable due Feb, 2023 Notes Payable, due on demand 138,000 336,000 165,000 Trading Securities (fair value 125,000) 100,000 Accumulated Depreciation - building 490,000 Building 160,000 Advances to lavons Accounts Payable Trade receivables 2,229.000 10.000 . Feb, 2023 Notes Payable, due on demand 336,000 Accounts Payable Trade receivables 2,229,000 10,000 (fair value 125,000 100,000 Accumulated Depreciation - building 490,000 Building 160,000 Advances to employees 195,000 Accumulated Other Comprehensive Income 800,000 Cash Dividends Payable 85,000 Investments (fair value through OCI) 45,000 Long Term Mortgage Payable Additional Information: a) Trade Receivables consist of the following: 1. Open accounts receivable (gross). $105,000 2. Allowance for doubtful accounts, $15,000 (credit balance 3. Instalment accounts due in 2021, $30,000 4. Instalment accounts due in 2022, $40,000 b) Cash includes the following amounts: 1. A bank overdraft of $15,000. The overdraft account is held at a different bank than the cash balance 2. Guaranteed Investment Certificates (GICs) due in 60 days, $16,000 3. Petty Cash, $6,000. c) Construction work in process includes a building being constructed on a tract of land. The work in process values are as follows: Land $100,000; Building $132,000 d) Investments valued at fair value through OCI have a fair value of $205,000 at Dec 31, 2020 e) Inventories are recorded at lower of FIFO cost and net realizable value f As a condition of their mortgage loan, Lidia is required to hold a compensating balance of $25,000 in their corporate bank account at all times g) Ordinary shares have unlimited authorization. h) The AOCI balance excludes unrealized holding gains and losses for 2020. REQUIRED: 1. Prepare the asset and liability section of Lidia's classified statement of financial position (balance sheet) at December 31, 2020. Set up the correct three-line title on your partial statement of financial position. Note disclosures are not required. Lidia uses contra- accounts on its statement of financial position. (20 marks 2. Calculate the ending balance in the Accumulated Other Comprehensive Income account at December 31, 2020 (2 marks)