Statement of financial position items for Bramble Inc. follow for the current year, 2020:

Goodwill		$135,000		Accumulated depreciationequipment		$315,360
Bank loan		191,798		Inventory		258,984
Bonds payable due 2024		306,600		Rent payable		48,600
Cash		388,800		Income tax payable		106,231
Land		518,400		Rent payable (long-term)		518,400
Notes receivable		481,356		Common shares (20,000 shares issued)		216,000
Notes payable		286,200		Preferred shares (15,000 shares issued)		162,000
Accounts payable		529,200		Prepaid expenses		94,954
Retained earnings		?		Equipment		1,587,600
Income tax receivable		105,440		FV-NI investments		130,680
Notes payable (due in five years)		1,728,000		Accumulated depreciationbuildings		291,816
				Buildings		1,771,200

(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 receivable, 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.)