The trial balance of Blue Spruce Ltd. at December 31, 2020, follows: Debits Credits Cash $ 265,000 Sales revenue $ 9,265,000 FV-NI investments (at fair value) 303,000 Cost of goods sold 4,900,000 Bond investment at amortized cost 309,000 FVOCI investments (fair value $ 535,000) 472,000 Notes payable (due in six months) 103,000 Accounts payable 675,000 Selling expenses 2,860,000 Investment income or loss* 11,000 Land 380,000 Buildings 2,340,000 Dividends payable 36,000 Income tax payable 114,000 Accounts receivable 535,000 Accumulated depreciationbuildings 192,000 Allowance for doubtful accounts 42,000 Administrative expenses 1,000,000 Interest expense 251,000 Inventory 847,000 Gain on disposal of land 60,000 Dividends 50,000 Notes payable (due in five years) 1,000,000 Equipment 720,000 Bonds payable (due in three years) 2,400,000 Accumulated depreciationequipment 69,000 Intangible assetsfranchises (net) 190,000 Common shares 949,000 Intangible assetspatents (net) 265,000 Retained earnings 684,000 Accumulated other comprehensive income 87,000 Totals $ 15,687,000 $ 15,687,000 * 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.)