Statement of financial position items for Blue Spruce Inc. follow for the current year, 2017: Goodwill Payroll taxes payable Bonds payable due 2021 Discount on bonds payable Cash Land Notes receivable Notes payable Accounts payable Retained earnings Income taxes receivable Notes payable (due in five years) 1,376,000 Buildings 107,500 Accumulated depreciation-equipment $251,120 206,228 38,700 84,591 12,800 412,800 Common shares (20,000 shares issued) 172,000 383,302 Preferred shares (15,000 shares issued) 129,000 75,611 1,264,200 104,060 232,372 1,410,400 152,728 Inventory 245,100 Rent payable 12,900 Income tax payable 09,600 Rent payable (long-term) 227,900 Prepaid expenses 421,400 Equipment ?Fair value-NI investments 83,962 Accumulated depreciation-buildings 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 receivable, and notes payable are short-term, unless stated otherwise, and that the fair value-net income 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