The statement of financial position of Sage Hill Limited follows for the current year, 2020: SAGE HILL LIMITED Statement of Financial Position December 31, 2020 Current assets $146,300 Current liabilities $106,700 Investments 94,600 Long-term liabilities 187,000 Property, plant, and equipment Intangible assets 233,200 35,200 Shareholders' equity 257,400 Other assets 41,800 $551,100 $551,100 The following additional information is available and is the source of errors in classification which need to be corrected. 1. 2. 3. 4. 5. Current Assets include the following: bank account with an overdraft balance of $16,500; inventory with a FIFO cost of $95,700 and a net realizable value of $93,500; accounts receivable of $72,600 less allowance for doubtful accounts of $3,300. Investments include the following: a mortgage receivable from parent company $66,000, due in 2025; FV-NI investments held for trading with a cost of $11,000 and a fair value of $13,200; FV-OCI investments with a cost of $16,500 and a fair value of $15,400. Property, Plant and Equipment include the following: land $26,400; buildings $478,500 less accumulated depreciation of $319,000; vehicles $86,900 less accumulated depreciation of $53,900; land held for future use $14,300. Intangible assets include the following:patents net of accumulated amortization of $35,200. Other assets include the following: customer deposits of $7,700, unearned revenue of $3,300, goodwill $48,400 and accumulated other comprehensive income (loss) of $(4,400).