The following additional information is provided. 1. Cash includes 1,368 in a petty cash fund and 13,680 in a bond sinking fund. 2. The net accounts receivable balance is comprised of the following three items: (a) accounts receivable-debit balances 59,280, (b) accounts receivable-credit balances 9,120, and (c) allowance for doubtful accounts 3,990. 3. Inventory costing 6,042 was shipped out on consignment on July 31,2022 . The ending inventory balance does not include the consigned goods. Receivables in the amount of 6,042 were recognized on these consigned goods. 4. Equipment had a cost of 127,680 and an accumulated depreciation balance of 31,920. 5. Income taxes payable of 10,260 were accrued on July 31 . Pina Ltd., 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 taxes payable amount. Prepare a corrected classified statement of financial position as of July 31, 2022, from the available information, adjusting the account balances using the additional information. (List Current Assets in reverse order of liquidity) PINA LTD Statement of Financial Position Assets Current Assets Non-current Assets Bond Sinking Fund Equipment Less : Accumulated Depreciation-Equipment V Total Non-current Assets Inventory Equity and Liabilities Equity and Liabilities Equity Equity Current Liabilities