The trial balance of Riverbed Ltd. at December 31, 2020, follows: Debits Credits Cash $255.000 Sales revenue $10,083,000 FV-Nl investments (at fair value) 163,000 Cost of goods sold 6,000,000 Bond investment at amortized cost 419.000 FV-OCl investments (fair value $515,000) 463.000 Notes payable (due in six months) 112,000 Accounts payable 725,000 Selling expenses 2,560.000 Investment income or loss 16,000 Land 270,000 Buildings 1,340,000 Dividends payable 46,000 Income tax payable 102,000 Accounts receivable 715.000 Accumulated depreciation-buildings 352.000 Allowance for doubtful accounts 42.000 Administrative expenses 940,000 Interest expense 341,000 Inventory 697,000 Gain on disposal of land 60,000 Dividends 40,000 Notes payable (due in five years) 940,000 Equipment 800,000 Bonds payable (due in three years) 1,300,000 Accumulated depreciation equipment 72.000 Intangible assets-franchises (net) 270,000 Common shares 929.000 Intangible assets-patents (net) 385.000 Retained earnings 781,000 Accumulated other comprehensive income 98,000 Totals $15,658,000 $15.658,000 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) Riverbed Ltd Statement of Financial Position Assets $ S > > Liabilities and Shareholders' Equity $ Current Liabilities Property, Plant, And Equipment Shareholders' Equity Long-Term Investments