The following s accounts are selected from for Kraus Company trial balance as of December 31, 2015. all balances are in normally balances) Cash 83500 Accounts receivable 136000 35000 Dividends receivable bonds payable 540000 Inventories 158500 Other current assets 122000 Land 321000 Buildings 200000 accumulated -building 20000 Equipment 95000 accumulated-e 25000 comprehensive income 11100 Goodwill 300000 Accounts payable 51300 allowance for doubtful account 3500 + investment in bonds 150000 notes payable 50000 depasit received in advance from customer 54200 trade investment 15000 supplies 5000 Tax payable 1400 prepaid rent 17500 Share holders 1045000 Retained earnings 386200 investment in land 540000 treasury shares 15000 Non-controlling interest December 31 5800 Share holders equities include: A-Share capital preference, 7%authorized, issued, Outstanding 3000shares Of $10par value where issued at $15 B- Share capital ordinary, authorized 950000 shares of $1 par value, Issued and outstanding900,000 shares. Required: Prepare classification statement of financial position for the year ended 31/12/2015