The statement of financial position of Swifty Corporation follows for the current year, 2020:

SWIFTY CORPORATION Statement of Financial Position December 31, 2020
Current assets		$504,400		Current liabilities		$395,200
Investments		665,600		Long-term liabilities		998,400
Property, plant, and equipment		1,788,800		Shareholders' equity		1,840,800
Intangible assets		275,600
		$3,234,400				$3,234,400

The following additional information is available:

1.		The current assets section includes the following: cash $156,000; accounts receivable $176,800, less $10,400 allowance for doubtful accounts; inventory $187,200; and unearned revenue $5,200. The cash balance is composed of $197,600, less a bank overdraft of $41,600 (at a separate financial institution). Inventory is stated at the lower of FIFO cost and net realizable value.
2.		The investments section includes the following: note receivable from a related company, due in 2026, $41,600; FV-NI investments in shares $83,200 (fair value $83,200); FV-OCI investments in shares $130,000 (fair value $161,200); bond sinking fund $260,000; and patents $119,600, net of accumulated amortization.
3.		Property, Plant, and Equipment include buildings $1,081,600, less accumulated depreciation $374,400; equipment $468,000, less accumulated depreciation $187,200; land $520,000; and land held for future use $280,800.
4.		Intangible Assets include franchise, net of accumulated amortization, $275,600.
5.		Current liabilities include the following: accounts payable $145,600; notes payable, short-term $83,200, long-term $124,800; and income tax payable $41,600.
6.		Long-term liabilities are composed solely of 7% bonds payable issued at a discount, due in 2028.
7.		Shareholders' equity has 70,000 preferred shares (200,000 authorized), which were issued for $468,000, and 104,000 common shares (unlimited number authorized), which were issued at an average price of $10 per share. In addition, the corporation has retained earnings of $301,600 and accumulated other comprehensive income of $31,200.

(a) Prepare a statement of financial position in good form. (Adjust the amounts in each SFP classification based on the additional information.)