The following Statement of Financial Position was prepared by the bookkeeper of Marina Company as of December 31, 2019. Marina is a public company. Marina Company Statement of Financial Position as of December 31, 2019 Cash $ 79,000 Accounts payable $ 100,000 Accounts receivable 182,500 Loan payable 500,000 Inventories 150,000 Shareholders' equity 386.500 Investments 95,000 Capital assets 480.000 $986.500 $986 500 The following additional information is provided: 1. The accounts receivable balance includes: . Allowance for doubtful accounts of $1,200. . Amounts owing from company employees of $1,900. A promissory note receivable from a customer to repay $5,000 on January 1, 2022. 2. The inventory balance includes: Prepaid insurance of $6,000 for 5 years effective January 1, 2020. Inventory on consignment received from Zeta Corp with an invoice price of $4,500. Marina has recorded accounts payable for $4,500. 4. Investments include: Shares of Alpha Corp. with a carrying value of $63,000. Marina plans to continue holding these investments for the next 5 years. Shares of Junky Lid. with a carrying value of $32,000. Marina intends to sell these investments by September 2020. 5. The capital assets balance includes: Land with a cost of $180,000. Building with a cost of $290,000 and accumulated depreciation of $50,000. Equipment costing $150,000 with accumulated depreciation of $100,000 that is no longer used and is held for sale. As appropriate, depreciation for this equipment was not recorded in 2019. A patent with a cost of $25,000 and accumulated amortization of $15,000. 6. The accounts payable balance includes: A note payable on demand to Gamma Bank of $10,000. An $18,000 advance received from a customer for goods to be delivered June 2020.7. The loans payable balance includes: Bonds payable due March 30, 2032. Accrued interest on bonds payable of $40,000 payable on March 30, 2020. Accumulated other comprehensive income of $60,000. 8. The shareholders equity balance includes: Common share capital: Authorized 250,000 shares, issued and outstanding 10,000 shares for $167,000. Cumulative net income since the beginning of operations total $369,500. Cumulative dividends declared and paid since the beginning of operations total $150,000. Required: Prepare a corrected, classified Statement of Financial Position in good form for the year ended December 31, 2019. Please use full disclosure on the face of the Statement of Financial Position. It is not required to prepare any notes to the financial statements