The trial balance of Swifty Ltd. at December 31,2023 , follows: Dividends payable Income tax payable Accounts receivable Accumulated depreciation-buildings Allowance for expected credit losses Administrative expenses Interest expense Inventory Gain on disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment Intangible assets-franchises (net) Commonshares 46,000 100.000 665,000 312,000 29,000 1,060,000 351,000 867,000 50,000 40,000 1,060,000 710,000 1,500,000 65.000 220,000 879,000 The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2023. lgnore income taxes. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.)