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.)