The trial balance of Pronghorn Inc. and other related information for the year 2017 follows:

PRONGHORN INC. Trial Balance December 31, 2017
		Debits			Credits
Cash		$44,000
Accounts receivable		168,500
Allowance for doubtful accounts					$8,800
Prepaid insurance		6,200
Inventory		191,200
FV-OCI Investments		339,000
Land		94,000
Construction in progress		124,000
Intangible assetspatents		36,000
Equipment		400,000
Accumulated depreciationequipment					240,000
Accounts payable					147,900
Accrued liabilities					49,200
Notes payable					94,000
Bonds payable					180,000
Common shares					500,000
Accumulated other comprehensive income					45,000
Retained earnings					138,000
		$1,402,900			$1,402,900

Additional information:

1.	The inventory has a net realizable value of $212,000. The FIFO method of inventory valuation is used.
2.	The fair valueOCI 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 $94,000, as shown in the trial balance.
4.	The company purchased the patents at a cost of $40,000 and the patents are being amortized on a straight-line basis.
5.	The bonds payable have a face value of $200,000, bear interest at 7% payable every December 31, and are due January 1, 2029.
6.	Of the remaining $20,000 unamortized discount on bonds payable (face value $200,000 less carrying amount $180,000), $2,000 will be amortized in 2018.
7.	The notes payable represent bank loans that are secured by fair valueOCI investments carried at $120,000. These bank loans are due in 2018.
8.	For common shares, an unlimited number are authorized and 500,000 are issued and outstanding.

(a) Prepare a statement of financial position as at December 31, 2017, ensuring that all important information is fully disclosed.