The bookkecper for Martinez Corp. has prepared the following statement of financial position as at July 31,2923 . The following additional information is previded 1. Cashincludes 51.600 in a petty cash fiand and $24,000 in a bond sinking fund 2. The net accounts receivable balance lscomposed of the followire three iterns (a) accounts receivable debit balances \$61.000; (b) accounts recelyable credit balances $4.300; and (c) allowance for epected credit lon $3,900. 3. Inveritory costine 56;700 was shlpped out on consigrment on July 31,2023 . The ending irmentory balance does not include. the cansighed goods Precelvables of 56.700 were recognized on these consigned goods 4. Equpment had a cost of 5113,009 and an accumdated depreciation balance of 537,000 . 5. Income tax payable of $9.200 was accrued on July 31. Martinez, however, had set up a cash fund to meet this obligation. This cash fund was not included in the cash balance, but was offset against the income tax payable account. 6. Long-term liabilities are bonds payable issued at par, due in 2028. 7. Shareholders' equity is made up of two account balances: Common Shares of $117,900 and Retained Earnings of $58,900. (a) Use the information available to prepare a corrected classified statement of financial position as at July 31, 2023. (Adjust the account balances based on the additional information.) (List Current Assets in order of liquidity)