The adjusted trial balance of Blossom Ltd$.$ and other related information for the year $2022$ are presented below $($amounts inThe adjusted trial balance of Blossom Ltd$.$ and other related information for the year $2022$ are presented below $($amounts in

thousands$).$

thousands$).$Additional information:

The average$-$cost method of inventory value is used.

The cost and fair value of the long$-$term investments that consist of ordinary shares and bonds are the same.

The amount of the Construction in Process account represents the costs expended to date on a building in the process of

construction. $($The company rents factory space at the present time.$)$ The land on which the building is being constructed cost

$102,000,$ as shown in the trial balance.

The patents were purchased by the company at a cost of $47,200$ and are being amortized on a straight$-$line basis.

The notes payable represent bank loans that are secured by long$-$term investments carried at $141,600.$ These bank loans are

due in $2023.$

The bonds payable bear interest at $8\%$ payable every December $31,$ and are due January $1,2033.$

$708,000$ ordinary shares with a par value of $1$ were authorized, of which $600,000$ shares were issued and outstanding.

Prepare a statement of financial position as of December $31,2022,$ so that all important information is fully disclosed. $($List Current

Assets in reverse order of liquidity. List Property, Plant and Equipment in order of Land, Construction in Process and

Equipment. Enter account name only and do not provide the descriptive information provided in the question.$)$