These financial statement items are for Oriole Corporation at year end, July 31, 2021: Operating expenses $32.500 Interest payable $1,700 Salaries expense 46,200 Supplies expense 1.500 Deferred revenue 12.000 Dividends declared 16,500 Utilities expense 3.700 Equipment 22.940 Accounts payable 12.000 Service revenue 5,300 3.200 Depreciation expense 58.000 Retained earnings. August 1, 2020 , 4,020 Rent expense 116,100 Income tax expense 19.000 Supplies 26,000 Trading investments 5,460 Bank loan payable (due December 31, 2021) 21,600 Interest expense Rent revenue 1,700 Common shares 23.500 Cash 24,800 2.100 Accounts receivable Accumulated depreciation equipment 6.700 Additional information: Oriole started the year with $20,000 of common shares and issued additional shares for $6,000 during the year. Prepare a statement of financial position for the year. (List Current Assets in order of liquidity.) MSSELS Current Assets Cash $ 5460 Trading Investments 23500 Accounts Recevable 21600 Supplies 1700 Total Current Assets $ Property. Plant and Equipment Equipment 58000 Less Accumulated Depreciation - Equipment -6700 Property, plant and Equipment Total Assets $ Liabilities and Shareholders' Equity Current Llabilitles Accounts Payable $ $ 4020 Salarles Payable Bank Loan Payable Total Liabilitles $ $