The trial balance of Pina Colada Ltd. at December 31, 2020, follows: Credits Debits $ 235,000 Cash $9.035.000 213,000 4.900.000 479.000 Sales revenue FV-Nl investments (at fair value) Cost of goods sold Bond investment at amortized cost FV-OCl investments (fair value $ 465,000) Notes payable (due in six months) Accounts payable Selling expenses Investment income or loss 415.000 106,000 795,000 2,560,000 14.000 Land 370.000 2.240,000 46,000 112,000 655,000 322,000 Buildings Dividends payable Income tax payable Accounts receivable Accumulated depreciation-buildings Allowance for doubtful accounts Administrative expenses Interest expense Inventory Gain on disposal of land 42.000 930.000 381.000 877.000 50,000 Dividends 50,000 930,000 760,000 3,000,000 74.000 Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation equipment Intangible assets-franchises (net) Common shares Intangible assets-patents (net) Retained earnings Accumulated other comprehensive income 320,000 849,000 365,000 290,000 85,000 Totals $ 15,750,000 $ 15,750,000 The investment income or loss relates to the FV-Nl 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.) Pina Colada Ltd. Statement of Financial Position Assets $ $ $ Liabilities and Shareholders' Equity $