The trial balance of Blue Spruce Inc. and other related information for the year 2020 follows:

BLUE SPRUCE INC. Trial Balance December 31, 2020
		Debits			Credits
Cash		$47,000
Accounts receivable		170,500
Allowance for doubtful accounts					$9,700
Prepaid insurance		7,000
Inventory		183,400
FV-OCI Investments		339,000
Land		96,000
Construction in process		124,000
Intangible assetspatents		36,000
Equipment		400,000
Accumulated depreciationequipment					240,000
Accounts payable					147,000
Income tax payable					49,200
Notes payable					94,000
Bonds payable					180,000
Common shares					500,000
Accumulated other comprehensive income					45,000
Retained earnings					138,000
		$1,402,900			$1,402,900

Additional information:

1.	The inventory has a net realizable value of $212,000. The FIFO method of inventory valuation is used.
2.	The FV-OCI investments fair value is $378,000.
3.	The amount of the Construction in Process account represents the costs to date on a building in the process of construction. (The company is renting factory space while waiting for the new building to be completed.) The land that the building is being constructed on cost $96,000, as shown in the trial balance.
4.	The company purchased the patents at a cost of $40,000 and the patents are being amortized on a straight-line basis.
5.	The bonds payable have a face value of $200,000, bear interest at 7% payable every December 31, and are due January 1, 2032.
6.	Of the remaining $20,000 unamortized discount on bonds payable (face value $200,000 less carrying amount $180,000), $2,000 will be amortized in 2021.
7.	The notes payable represent bank loans that are secured by FV-OCI investments carried at $120,000. These loans are due in 2021.
8.	For common shares, an unlimited number are authorized and 500,000 are issued and outstanding.

(a) Prepare a statement of financial position as at December 31, 2020, ensuring that all-important information is fully disclosed. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings, and Equipment.)

please show details for the calculation