The statement of financial position of Ayayai Corporation as at December 31,2023 , is as follows: Ayayai Corporation Statement of Financial Position December 31, 2023 Assets Goodwill (Note 1) Buildings (Note 2) Inventory Investments-trading (Note 3) Land Accounts receivable Investments in shares (FV-OCI) (Note 3) Cash Assets allocated to trustee for plant expansion Cash Treasury notes, at cost and fair value $112,0002,624,000499,360160,0001,520,000272,000139,200281,440 220,8006,020,800 Equities Notes payable (Note 4) Common shares, unlimited authorized, 500,000 issued Retained earnings Accounts payable Appreciation capital (Note 2) Income tax payable Reserve for depreciation of building $960,000 1,840,000 1,129,600 403,200 912,000 120,000 656,000 Note 1: Goodwill in the amount of $112,000 was recognized because the company believed that the carrying amount of assets was not an accurate representation of the company's fair value. The gain of $112,000 was credited to Retained Earnings. Note 2: Buildings are stated at cost, except for one building that was recorded at its appraised value because management determined the building to be worth more than originally paid at acquisition. The excess of the appraisal value over cost was $912,000. Depreciation has been recorded based on cost. Note 3: Investments - trading are FV-NI investments and have a fair value of $120,000. Investments in shares (FV-OCI) have a fair value of $320,000. Both investments are currently recorded at cost. Note 4: Notes payable are long term except for the current principal instalment due of $160,000. (a) Prepare a corrected classified statement of financial position in good form. The notes above are for information only. Assume that you have decided not to use the revaluation model for property, plant, and equipment. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, and Buildings.)