The following statement of financial position was prepared by the bookkeeper for Pina Corp. at December 31,2023. The following additional information is provided: 1. "Cash" includes prepaid insurance of $9,800; as well, a bank overdraft of $1,575 has been deducted. 2. The net accounts receivable balance includes: (a) accounts receivable-debit balances $64,500; (b) accounts receivable-credit balances $5,200; (c) allowance for expected credit losses $5,000. 3. Inventory does not include goods costing $5,200 shipped out on consignment. Receivables of $5,200 were recorded on these goods. 4. Investments include investments in common shares, trading investments $25,000 and long-term investments $45,000, and franchises $9,400. 5. Equipment costing $8,300 with accumulated depreciation $6,300 is no longer used and is held for sale. Accumulated depreciation on the other equipment is $41,600. Prepare a statement of financial position in good form. (List Current Assets in order of liquidity.)