Teal Mountain Limited had the following statement of financial position for the current year, 2023: The following additional information is available and provides information regarding errors in classification which need to be corrected: 1. Current Assets include the following: bank account with an overdraft balance of $14,700; inventory with a FIFO cost of $85,260 and a net realizable value of $83,300; accounts receivable of $64,680 less allowance for expected credit losses of $2,940. 2. Investments include the following: a mortgage receivable from parent company $58,800, due in 2028 ; FV-NI investments held for trading with a cost of $9,800 and a fair value of $11,760; FV-OCl investments with a cost of $14,700 and a fair value of $13,720. 3. Property, Plant and Equipment include the following: land $23,520; buildings $426,300 less accumulated depreciation of $284,200; vehicles $77,420 less accumulated depreciation of $48,020; land held for future use $12,740. 4. Intangible assets include the following:patents net of accumulated amortization of $31,360. 5. Other assets include the following: customer deposits of $6,860, unearned revenue of $2,940, goodwill $43,120 and accumulated other comprehensive income (loss) of $(3,920). 6. Current Liabilities include the following: pension obligation of $52,920, interest payable of $3,920; salaries and wages payable of $7,840; accounts payable $30,380. 7. Long-term Liabilities include the following: demand bank loan of $73,500; mortgage payable $93,100 of which $6,860 is due in the next year. 8. Shareholders' Equity has 980 preferred shares ( 29,400 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 53,900 shares issued at an average price of $1 per share, retained earnings of $101,920. Prepare a statement of financial position in good farm. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in arder of Land, Buildings, and Vehicles]