The trial balance of Ayayai Ltd. at December 31, 2020, follows:

		Debits			Credits
Cash		$345,000
Sales revenue					$9,382,000
FV-NI investments (at fair value)		193,000
Cost of goods sold		5,800,000
Bond investment at amortized cost		439,000
FVOCI investments (fair value $525,000)		463,000
Notes payable (due in six months)					107,000
Accounts payable					825,000
Selling expenses		1,960,000
Investment income or loss*					18,000
Land		300,000
Buildings		2,040,000
Dividends payable					46,000
Income tax payable					104,000
Accounts receivable		565,000
Accumulated depreciationbuildings					172,000
Allowance for doubtful accounts					29,000
Administrative expenses		1,040,000
Interest expense		341,000
Inventory		887,000
Gain on disposal of land					60,000
Dividends		50,000
Notes payable (due in five years)					1,040,000
Equipment		740,000
Bonds payable (due in three years)					2,300,000
Accumulated depreciationequipment					71,000
Intangible assetsfranchises (net)		250,000
Common shares					829,000
Intangible assetspatents (net)		285,000
Retained earnings					627,000
Accumulated other comprehensive income					88,000
Totals		$15,698,000			$15,698,000

^* The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2020. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)