The trial balance of Avayal Ltd.at December 31 2020 follow Credits Debits $345.000 59.382.000 192.000 5.800.000 439.000 463.000 107.000 825.000 1.960.000 16.000 300,000 2.040.000 46,000 104.000 565.000 Cash Sales revenue FVAN investments (atfair value) Cost of goods sold Bond investment at amortized cost FV-O investments (fair value 5525,000 Notes payable (due in six montha) Accounts payable Selling expenses Investment income or loss Land Buildings Dividends payable Income tax payable Accounts receivable Accumulated depreciation-buildings Allowance for doubtful accounts Administrative expenses Interest expense Inventory Gainon disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (que in three years) Accumulated depreciation equipment Intangible assets-franchises (net) Common shares Intangible assets-patents Inet) Retained earnings Accumulated other comprehensive income Total 172.000 29.000 1040,000 341000 887.000 60,000 50.000 1,040,000 7:40.000 2.300,000 71,000 250.000 829,000 285.000 627.000 BB.000 $15.698.000 $15,698.000 The investment income or loss relates to the FV.N investments Prepare a dessed statement of financial position asce 31. 2020 ore com Current Assets in order of dity List Property Plant and Equipment in order and dulys and get