The following Statement of Financial Position for Mawar Bhd as at 31 December 2020 was not prepared correctly. Mawar Bhd Statement of Financial Position as at 31 December 2020 RM Assets RM Liabilities and Owners' Equity 325,000 Cash 55,000 Building (net) 65,000 Accounts receivable Accounts payable 75,000 125,000 85,000 Dividend receivable 20,000 Long-term borrowing 200,000 Equipment (net) 145,000 Unearned revenue Share capital 25,000 Retained earnings 485,000 Total assets Total liabilities and owners' equity 635,000 Required: Prepare the corrected Statement of Financial Position for Mawar Bhd as at 31 December 2020, according to the presentation requirements of MFRS 101 (in vertical format)