The trial balance of Pronghorn Ltd. at December 31, 2020, follows: Debits Credits Cash $375,000 Sales revenue $10,656,000 FV-NI investments (at fair value) 203,000 Cost of goods sold 5,800,000 Bond investment at amortized cost 409,000 448,000 FV-OCI investments (fair value $505,000) Notes payable (due in six months) 117,000 Accounts payable 745,000 Selling expenses 3,260,000 Investment income or loss 10,000 Land 380,000 Buildings 3,040,000 Dividends payable 56,000 Income tax payable 110,000 Accounts receivable 685,000 332,000 Accumulated depreciation-buildings Allowance for doubtful accounts 27,000 Administrative expenses 1.070,000 Interest expense 271,000 Inventory 877,000 Gain on disposal of land 60,000 50,000 Dividends Notes payable (due in five years) 1,070,000 Equipment 750,000 Bonds payable (due in three years) 2,100,000 Accumulated depreciation-equipment 73,000 Intangible assets-franchises (net) 280,000 Common shares 1,009,000 Intangible assets-patents (net) 215,000 Retained earnings 1,652,000 Accumulated other comprehensive income 96,000 Totals $18,113,000 $18,113,000 * 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.) Pronghorn Ltd. Statement of Financial Position For the Year Ended December 31, 2020 Assets S V