Statement of financial position items for Blue Spruce Inc. follow for the current year, 2023: (a) Prepare a classified statement of financial position in good form. The numbers of authorized shares are as follows: unlimited common and 20,000 preferred. Assume that income tax accounts, notes recelvable, bank loan, and notes payable are short term, unless stated otherwise, and that the FV-NI investments are stated at fair value. (List Current Assets in order of liquidity, List. Property, Plant, and Equipment in order of Land, Buildings, and Equipment.) Blue Spruce Inc. Statement of Financial Position Assets $ = Liabilities and Shareholders' Equity