The trial balance of Riverbed Inc. and other related information for the year 2020 follows: RIVERBED INC. Trial Balance December 31, 2020 Debits Credits Cash $45,000 172,500 Accounts receivable $9,400 6,000 Allowance for doubtful accounts Prepaid insurance Inventory FV-OCI Investments 194,400 Land 339,000 86,000 124.000 36,000 400,000 Construction in process Intangible assets-patents Equipment Accumulated depreciation-equipment Accounts payable Income tax payable Notes payable Bonds payable Common shares Accumulated other comprehensive income Retained earnings 240,000 147,300 49,200 94,000 180,000 500,000 45,000 138,000 $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 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 $86,000, 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. The bonds payable have a face value of $200,000, bear interest at 7% payable every December 31, and are due January 1, 2032 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 2021. 7. The notes payable represent bank loans that are secured by FV-OCI investments carried at $120,000. These loans are due in 5. 6. 2021. 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, 2020, ensuring that all important information is fully disclosed. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.) RIVERBED INC. Statement of Financial Position Assets $ V Liabilities and Shareholders' Equity V