The trial balance for Nugent Corp. at December 31, 2024, follows: Debit Credit Cash $3.269,000 Selling Expenses 5.110,000 FV-NI Investment (at F.V.) 503.000 Unusual Loss 1.108.000 Unrealized Gain Loss on Investment 200.000 Begining Inventory 310,000 Sales Revenue 8,580,000 Bond Investment at Amortized Cost 610,000 Land 400,000 Accumulated Depreciation - Equip. 180,000 Accounts Payable 380,000 Note Payable (Due in 22 months.) 546,600 Equipment 940,000 Accumulated Depreciation - Building 505,000 Accrued Liabilities 209.000 Note Payable (Due in 11 months.) 138,000 Common Shares 2.000.000 Building 3,100,000 FV-OCI Investment (F.V. $900,000) 820,000 Accounts Receivable 810,000 Purchases 355.000 Accumulated OCI 4.100,000 Allowance for Doubtful Accounts 280,000 Administrative Expenses 1.760,000 Prepaid Insurance 750.000 Intangible Assets - Licence 350,000 Bonds Payable 2,500,000 Intangible Assets - Patents 188,000 Retained Earnings 990,000 Interest Expense 225.600 $20,608,600 $20.608.600 Additional Information Nugent Corp. follows a periodic inventory system. Ending inventory is $89,000. Required: Prepare a Classified SFP as at December 31, 2024. Ignore income taxes