The trial balance of Matarald at December 31, 2019, follows: Debits Credits 872.000 $ 824,000 153,600 243,200 96,000 128,000 1.440,000 40,000 1,600,000 1.664,000 328,000 217,600 1,294,400 64,000 7,680,000 960,000 552,000 478,400 Accounts payable Accounts receivable Accrued liabilities Accumulated depreciation buildings Accumulated depreciation equipment Accumulated other comprehensive income Administrative expenses Allowance for doubtful accounts Bonds payable (due on 31/12/2022) Buildings Cash Commission payable Common shares Correction of prior year error Cost of goods sold Equipment FV-OCI investments Long-term equity investment in winte com Gain on sale of land Intangible assets franchises (net) Intangible assets patents (net) Interest expense Inventory Investment income or losses Land Notes payable (due on 30/04/2022) Notes payable (due on 31/07/2020) Other comprehensive income Retained earnings Sales revenue Selling expenses FV-NI investments Totals 96,000 256,000 312.000 337,600 1,099,200 20.800 416,000 1.440,000 156,800 108,800 348,800 12,816,000 2,976,000 244,800 $19,523,200 $19,523,200 Required a) Prepare Matara Limited's classified statement of financial position as at December 31, 2019. Ignore income taxes. (11 marks) b) Is there any situation where it would make more sense to have a statement of financial position that is not classified? Explain your answer. (2 marks)