The statement of financial position of Shamrock Limited follows for the current year, 2020: SHAMROCK LIMITED Statement of Financial Position December 31, 2020 Current assets $148,960 Current liabilities Investments 96,320 Long-term liabilities Property, plant, and equipment 237,440 Shareholders' equity Intangible assets 35,840 Other assets 42,560 $561,120 $108,640 190,400 262,080 $561,120 The following additional information is available: 1. Current Assets include the following: bank account with an overdraft balance of $16,800; inventory with a FIFO cost of $97,440 and a net realizable value of $95,200; accounts receivable of $73,920 less allowance for doubtful accounts of $3,360. 2. Investments include the following: a mortgage receivable from parent company $67,200, due in 2025; FV-Nl investments held for trading with a cost of $11,200 and a fair value of $13,440; FV-OCl investments with a cost of $16,800 and a fair value of $15,680. 3. Property, plant and Equipment include the following: land $26,880; buildings $487,200 less accumulated depreciation of $324,800; vehicles $88,480 less accumulated depreciation of $54,880; land held for future use $14,560. 4. Intangible assets include the following:patents net of accumulated amortization of $35,840. 5. Other assets include the following: customer deposits of $7,840, unearned revenue of $3,360, goodwill $49,280 and accumulated other comprehensive income (loss) of $(4,480). 6. Current Liabilities include the following: pension obligation of $60,480, interest payable of $4,480; salaries and wages payable of $8,960; accounts payable $34,720. 7. Long-term Liabilities include the following:demand bank loan of $84,000; mortgage payable $106,400 of which $7,840 is due in the next year. 8. Shareholders' Equity has 1,120 preferred shares (33,600 authorized) which were issued at an average price of $75 per share, and an unlimited number of authorized common shares with 61,600 shares issued at an average price of $1 per share, retained earnings of $116,480. Prepare a statement of financial position in good form. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Vehicles.) Liabilities and Shareholders' Equity