The trial balance of Ayayai Ltd. at December 31, 2023, follows: Investment income or loss Land Buildings Dividends payable Income tax payable Accounts receivable 2,040,000 Accumulated depreciation-buildings 565,000 Allowance for expected credit losses Administrative expenses Interest expense Inventory 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) Accumulated depreciation-equipment 71,000 Intangible assets-franchises (net) 250,000 Common shares 829,000 Intangible assets-patents (net) 285,000 Retained earnings (opening) The imvestment income or loss relates to the FV-NI investments. (a) Prepare a classifed statement of funancial position as at December 31, 2023. Ignore income taxes, (list Current Assets in onder of liquidity. Ust Property, Plant, and Equipment in order of Land, Bulldings, and Equipment.)