The trial balance of Pina Colada Ltd. at December 31, 2023, follows: Cash Sales revenue Debits Credits $235,000 $9,035,000 FV-NI investments (at fair value) Cost of goods sold Bond investment at amortized cost 213,000 4,900,000 479,000 FV-OCI investments (fair value $465,000) 415,000 Notes payable (due in six months) 106,000 Accounts payable 795,000 Selling expenses 2,560,000 Investment income or loss 14,000 Land 370,000 Buildings 2,240,000 Dividends payable 46,000 Income tax payable 112,000 Accounts receivable 655,000 Accumulated depreciation-buildings 322,000 Allowance for expected credit losses 42,000 Administrative expenses 930,000 Interest expense 381,000 Inventory 877,000 Gain on disposal of land 50,000 Dividends 50,000 Notes payable (due in five years) 930,000 Equipment 760,000 Bonds payable (due in three years) 3,000,000 Accumulated depreciation-equipment 74,000 Intangible assets-franchises (net) 320,000 Common shares 849,000 Intangible assets-patents (net) 365,000 Retained earnings (opening) 290,000 Accumulated other comprehensive income (opening) 85,000 Totals $15,750,000 $15,750,000 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.)