The trial balance of Concord Ltd. at December 31, 2023, follows: Buildings Dividends payable Income tax payable Accounts receivable Accumulated depreciation-buildings Allowance for expected credit losses Administrative expenses Interest expense Inventory Gain on disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment 1,740,000 36,000 111,000 605,000 352,000 40,000 970,000 261,000 697,000 50,000 50,000 970,000 640,000 2,100,000 77,000 "The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2023. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.)