Sarasota Corp.'s statement of financial position at the end of 2022 included the following items: Current assets Land $1,135,000 Current liabilities $958,600 32,000 Bonds payable 1,211,000 Buildings 1,140,000 Common shares 184,000 Equipment 329,000 Retained earnings 176,000 Accumulated depreciation-buildings (136,000) Accumulated depreciation-equipment (12,400) Intangible assets-patents 42,000 Total $2,529,600 Total $2,529,600 The following information is available for the 2023 fiscal year: 1. Net income was $407,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $21,300 and accumulated depreciation of $8,090) was sold for $11,700. 3. Depreciation expense was $4,140 on the building and $9,080 on equipment. 4. Amortization expense on a patent was $3,130. 5. Current assets other than cash increased by $35,000. Current liabilities increased by $20,000. 6. An addition to a building was completed at a cost of $32,200. 7. An FV-OCI investment in shares was purchased for $21,000 on the last day of the year. This was the first such investment made by Sarasota in its history. 8. Bonds payable of $76,200 were issued at par. 9. Cash dividends of $184,000 were declared and paid. Dividends paid are treated as financing activities. Sarasota prepares financial statements in accordance with IFRS. Prepare a statement of financial position (SFP) as at December 31, 2023. (Hint: You will need to adjust ("plug") the December 31, 2023 amount of current assets to ensure the SFP bala Buildings, and Equipment.) Sarasota Corp. Statement of Financial Position For the Year Ended December 31, 2023 Assets $ $ $ $ Liabilities and Shareholders' Equity $ $ $