The post$-$closing trial balance of Shikellamy College had the following balances as of December $31,2017$:

Accounts payable $$30,000$

Accounts receivable $300,000$

Accumulated depreciation $130,000$

Allowance for uncollectible accounts $40,000$

Buildings and equipment $350,000$

Cash $80,400$

Investments $210,000$

Land $100,000$

Mortgage payable $220,000$

Payroll taxes payable $12,000$

Donor restricted net assets $222,500$

Unrestricted net assets $385,900$

Required:

Prepare a statement of financial position for Shikellamy College on December $31,2017.$