The following statement of financial position was prepared by the bookkeeper for Ayayai Corp. at December 31,2023. The following additional information is provided: 1. "Cash" includes prepaid insurance of $11,800; as well, a bank overdraft of $2,025 has been deducted. 2. The net accounts receivable balance includes: (a) accounts receivable - debit balances $78,100; (b) accounts recelvable-credit balances $6,300; (c) allowance for expected credit losses \$6,050. 3. Inventory does not include goods costing $6,300 shipped out on consignment. Receivables of $6,300 were recorded on these goods. 4. Investments include investments in common shares, trading investments $30,200 and long-term investments $54,600, and franchises $11,300. 5. Equipment costing $10,100 with accumulated depreciation $8,100 is no longer used and is held for sale. Accumulated depreciation on the other equipment is $50,400. Prepare a statement of financial position in good form. (List Current Assets in order of liquidity) Ayayai Corp. Statement of Financial Position For the Year Ended December 31, 2023 Assets Property. Plant, and Equipment $ Llabilities and Shareholders' Equity $