The statement of financial position of Riverbed Corporation as at December 31, 2023, is as follows: Riverbed 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 $94,500 2,214,000 421,335 135,000 1,282,500 229,500 117,450 237,465 231465 Assets allocated to trustee for plant expansion Cash 162,000 Treasury notes, at cost and fair value 186,300 $5,080,050 Equities Notes payable (Note 4) $810,000 Common shares, unlimited authorized, 500,000 issued 1,552,500 Retained earnings 953,100 Accounts payable 340,200 Appreciation capital (Note 2) 769,500 Income tax payable 101.250 Reserve for depreciation of building 553,500 $5,080,050 Note 1: Goodwill in the amount of $94,500 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 $94,500 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 $769.500. Depreciation has been recorded based on cost. Note 3: Investments-trading are FV-NI investments and have a fair value of $101,250. Investments in shares (FV-OCI) have a fair value of $270,000. Both investments are currently recorded at cost. Note 4: Notes payable are long term except for the current principal instalment due of $135,000. (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.) RIVERBED CORPORATION Statement of Financial Position