The statement of financial position of Windsor Limited follows for the current year, 2020:

WINDSOR LIMITED Statement of Financial Position December 31, 2020 Current assets $ 172,900 Current liabilities $ 126,100 Investments 111,800 Long-term liabilities 221,000 Property, plant, and equipment 275,600 Shareholders' equity 304,200 Intangible assets 41,600 Other assets 49,400 $ 651,300 $ 651,300 The following additional information is available and is the source of errors in classification which need to be corrected. 1. Current Assets include the following: bank account with an overdraft balance of $ 19,500; inventory with a FIFO cost of $ 113,100 and a net realizable value of $ 110,500; accounts receivable of $ 85,800 less allowance for doubtful accounts of $ 3,900. 2. Investments include the following: a mortgage receivable from parent company $ 78,000, due in 2025; FV-NI investments held for trading with a cost of $ 13,000 and a fair value of $ 15,600; FV-OCI investments with a cost of $ 19,500 and a fair value of $ 18,200. 3. Property, Plant and Equipment include the following: land $ 31,200; buildings $ 565,500 less accumulated depreciation of $ 377,000; vehicles $ 102,700 less accumulated depreciation of $ 63,700; land held for future use $ 16,900. 4. Intangible assets include the following:patents net of accumulated amortization of $ 41,600. 5. Other assets include the following: customer deposits of $ 9,100, unearned revenue of $3,900, goodwill $ 57,200 and accumulated other comprehensive income (loss) of $(5,200). 6. Current Liabilities include the following: pension obligation of $ 70,200, interest payable of $ 5,200; salaries and wages payable of $ 10,400; accounts payable $ 40,300. 7. Long-term Liabilities include the following:demand bank loan of $ 97,500; mortgage payable $ 123,500 of which $ 9,100 is due in the next year. 8. Shareholders' Equity has 1,300 preferred shares ( 39,000 authorized) which were issued at an average price of $ 75 per share, and an unlimited number of authorized common shares with 71,500 shares issued at an average price of $ 1 per share, retained earnings of $ 135,200. Shamrock Limited Statement of Financial Position December 31, 2020 Assets 4 $ $ 4 C $ $ Liabilities and Shareholders' Equity $ LA