The trial balance of Culver Ltd. at December 31, 2020, follows:

				Debits			Credits
Cash				$ 395,000
Sales revenue							$9,395,000
FV-NI investments (at fair value)				173,000
Cost of goods sold				5,400,000
Bond investment at amortized cost				379,000
FVOCI investments (fair value $415,000)				359,000
Notes payable (due in six months)							105,000
Accounts payable							665,000
Selling expenses				2,360,000
Investment income or loss*							14,000
Land				440,000
Buildings				2,940,000
Dividends payable							46,000
Income tax payable							102,000
Accounts receivable				635,000
Accumulated depreciationbuildings							332,000
Allowance for doubtful accounts							34,000
Administrative expenses				1,010,000
Interest expense				391,000
Inventory				787,000
Gain on disposal of land							70,000
Dividends			50,000
Notes payable (due in five years)							1,010,000
Equipment			640,000
Bonds payable (due in three years)							1,100,000
Accumulated depreciationequipment							69,000
Intangible assetsfranchises (net)			240,000
Common shares							919,000
Intangible assetspatents (net)			255,000
Retained earnings							2,505,000
Accumulated other comprehensive income							88,000
Totals			$16,454,000				$16,454,000

* The investment income or loss relates to the FV-NI investments.

Required:

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.)