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

		Debits			Credits
Cash		$295,000
Sales revenue					$10,299,000
FV-NI investments (at fair value)		323,000
Cost of goods sold		6,400,000
Bond investment at amortized cost		429,000
FVOCI investments (fair value $445,000)		378,000
Notes payable (due in six months)					99,000
Accounts payable					805,000
Selling expenses		2,460,000
Investment income or loss*					11,000
Land		320,000
Buildings		2,940,000
Dividends payable					56,000
Income tax payable					106,000
Accounts receivable		705,000
Accumulated depreciationbuildings					232,000
Allowance for doubtful accounts					37,000
Administrative expenses		930,000
Interest expense		251,000
Inventory		767,000
Gain on disposal of land					60,000
Dividends		50,000
Notes payable (due in five years)					930,000
Equipment		770,000
Bonds payable (due in three years)					3,000,000
Accumulated depreciationequipment					61,000
Intangible assetsfranchises (net)		250,000
Common shares					969,000
Intangible assetspatents (net)		225,000
Retained earnings					731,000
Accumulated other comprehensive income					97,000
Totals		$17,493,000			$17,493,000

^* The investment income or loss relates to the FV-NI investments. (a) 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.)