The trial balance of Whispering Winds Ltd. at December 31, 2023, follows: "The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2023. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.) Buildings Less : Accumulated Depreciation-Buildings Equipment Less : Accumulated Depreciation-Equipment Total Property, Plant, And Equipment Liabilities and Shareholders' Equity For the Year Ended December 31, 2023 Assets Current Assets Cash FV-NI Investments Accounts Receivable Less v: Allowance for Doubtful Accounts Inventory Total Current Assets Long-Term Investments Bond Sinking Fund Investment FV-OCl Investments Total Long-Term Investments Property, Plant, And Equipment Land $