Swifty Inc. had the following statement of financial position at the end of operations for 2022: During 2023, the following occurred: 1. Swifty liquidated its FVNI investments portfolio at a loss of $10,120. 2. A parcel of land was purchased for $43,120. 3. An additional $30,000 worth of common shares was issued. 4. Dividends totalling $15,120 were declared and paid to shareholders. 5. Net income for 2023 was $40,120, including $17,120 in depreciation expense. 6. Land was purchased through the issuance of $35,120 in additional bonds. 7. At December 31,2023 , Cash was $75,320; Accounts Receivable was $47,120; and Accounts Payable was $45,120. (a) Prepare the statement of financial position as it would appear at December 31, 2023. (List Assets in order of liquidity.) Prepare the statement of financial position as it would appear at December 31. 2023. (List Assets in order of liquidity.)