Sarasota Corp.'s statement of financial position at the end of 2022 included the following items: 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-OCl 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 bal Liabilities and Shareholders' Equity $