Samoa Limited is preparing its statement of financial position as of December $31,$

The following financial information is extracted from the ledger:$-$

Land $$340,000$; Buildings $$320,000$; Accumulated depreciation $-$ Buildings $$90,000$; Patents

$$180,000$; Investment property $$510,000$; Ordinary share capital $$870,000$; Retained earnings

$$163,000$; Revaluation reserve $$66,000.$

Additional information is available:$-$

a$.$ Notes payable $$560,000$ issued on December $31,2023.$ The notes will be paid in cash

installments of $$53,000$ each on Dec. $31.$ The first installment $($principal repayment

$$50,000,$ interest expense $$3,000)$ will be paid on December $31,2024.$

b$.$ Prepaid rent of $$45,000,$ covering January $1,2024$ to June $30,2025.$

c$.$ Unearned revenues $$36,000$ for services to be performed in $2024.$

d$.$ Investment of $$150,000$ in the US treasury bills. The maturity date will be January $20,$

e$.$ Investment in Gabon's shares is $$240,000.$ The company plans to sell half of the shares

by $2024.$

f$.$ The director estimated the value of skilled production workers of the company at

$$300,000.$

g$.$ The company declared a cash dividend of $$30,000$ on Dec $31$ and to be paid in Jan $2024.$

Requirement

Prepare a statement of financial position as of December $31,2023$ with proper classifications

& sub$-$classifications based on the information given above in the space provided below.