The trial balance of Concord Ltd. at December 31, 2017, follows:

		Debits			Credits
Cash		$405,000
Sales revenue					$10,341,000
FV-NI investments (at fair value)		233,000
Cost of goods sold		5,600,000
Bond investment at amortized cost		309,000
FVOCI investments (fair value $435,000)		369,000
Notes payable (due in six months)					106,000
Accounts payable					655,000
Selling expenses		3,260,000
Investment income or loss*					13,000
Land		390,000
Buildings		1,740,000
Commission payable					166,000
Accrued liabilities					111,000
Accounts receivable		605,000
Accumulated depreciationbuildings					352,000
Allowance for doubtful accounts					40,000
Administrative expenses		970,000
Interest expense		261,000
Inventory		697,000
Gain on sale of land					50,000
Correction of prior year error		50,000
Notes payable (due in five years)					970,000
Equipment		640,000
Bonds payable (due in three years)					2,100,000
Accumulated depreciationequipment					77,000
Intangible assetsfranchises (net)		190,000
Common shares					939,000
Intangible assetspatents (net)		385,000
Retained earnings					94,000
Accumulated other comprehensive income					90,000
Totals		$16,104,000			$16,104,000

^* The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2017. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)