The bookkeeper for Novak Corp. has prepared the following statement of financial position as at July 31, 2023: The following additional information is provided: 1. Cash includes $1,700 in a petty cash fund and $29,000 in a bond sinking fund. 2. The net accounts receivable balance is composed of the following three items: (a) accounts receivable debit balances $53,000; (b) accounts receivable credit balances $9,500; and (c) allowance for expected credit losses \$3,700. 3. Inventory costing $7,300 was shipped out on consignment on July 31,2023 . The ending inventory balance does not include the consigned goods. Receivables of $7,300 were recognized on these consigned goods. 4. Equipment had a cost of $263,000 and an accumulated depreciation balance of $46,000. 5. Income tax payable of $9,900 was accrued on July 31 . Novak, 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 $200,500 and Retained Earnings of $100,300. 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.)