Statement of financial position items for Whispering Winds Inc. follow for the current year, 2023: Goodwill $131,250 Accumulated depreciation-equipment $306,600 Bank loan 186,471 Inventory 251,790 Bonds payable due 2027 298.500 Rent payable 47,250 Cash 378,000 Income tax payable 103,280 Land 504,000 Rent payable (long-term 504,000 Notes receivable 467,985 Common shares (20,000 shares issued) 210,000 Notes payable 278,250 Preferred shares (15,000 shares issued) 157,500 Accounts payable 514,500 Prepaid expenses 92,316 Retained earnings 7 Equipment 1.543,500 Income tax receivable 102,512 FV-NI investments 127,050 Notes payable (due in five years) 1,680,000 Accumulated depreciation-buildings Buildings 283,710 1,722,000 (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. Just Current Assets in order of liquidity List Property, Plant, and Equipment in order of Land, Buildings and Equipment) Whispering Winds Inc. Statement of Financial Position Assets