The trial balance of Pina Colada Inc. and other related information for the year 2020 follows: Equipment 400,000 Accumulated depreciation-equipment Accounts payable Income tax payable Notes payable Bonds payable Common shares Accumulated other comprehensive income Retained earnings $1,402,900138,000$1,402,900 1. The inventory has a net realizable value of $212,000. The FIFO method of inventory valuation is used. 2. The FV-OCl investments' fair value is $378,000. 3. The amount of the Construction in Process account represents the costs to date on a building in the process of construction. (The company is renting factory space while waiting for the new building to be completed.) The land that the building is being constructed on cost $88,000, as shown in the trial balance. 4. The company purchased the patents at a cost of $40,000 and the patents are being arnortized on a straight-fine basis, 5. The bonds payable havea face value of $200.000, bear interest at 7% payable every December 31 , and are due January 1.2032. 6. Of the remaining $20.000 unamortized discount on bonds payable (face yalue $200.000 less carrying amount $180.000 ). $2.000 will be amortized in 2021. 7. The notes payable represent bankloans that are secured by FV.OCl ifvestments carried at $120.000. These loans are due in 2021 8. For cormmon shares, an unlimited number are authorized and 500,000 are issued and outstanding Prepare a statement of financial position as at December 31, 2020, ensuring that all important information is fully disclosed. (List Current Assets in onder of liquidity. List Property. Plant and Equipment in order of Lond, Bulidings and Equipment.)