Rutgers e$-$Terminal Ltd$.$ is a private corporation wholly owned by Mr$.$ Adonis Rutgers. Mr$.$ Rutgers also personally owns $40\%$ of the

common shares of a company named Princeton Corp. A further $20\%$ of the Princeton common shares are held by Rutgers e$-$Terminal

Ltd$.$ The bookkeeper for Rutgers e$-$Terminal prepared the following SFP:

Required:

Prepare a corrected classified SFP$,$ using appropriate terminology. $($Loss amounts should be indicated by a minus sign.$)$