These items are taken from the financial statements of Ayayai Corp. at December 31, 2018.

Buildings		$190,440
Accounts receivable		22,680
Prepaid insurance		8,424
Cash		21,312
Equipment		148,320
Land		110,160
Office expense		1,044
Income tax expense		360
Depreciation expense		9,540
Interest expense		4,680
Common shares		111,600
Retained earnings (January 1, 2018)		72,000
Accumulated depreciationbuilding		82,080
Accounts payable		15,120
Income taxes payable		1,980
Bank loan payable (due July 1, 2020)		168,480
Accumulated depreciationequipment		33,696
Interest payable		6,480
Sales		25,524

Prepare a classified statement of financial position. Assume that $24,480 of the bank loan payable will be paid in 2019. (List Property, plant and equipment in order of land, buildings and equipment. List Current Assets in order of liquidity.)

Prepare a classified statement of financial position. Assume that $10,200 of the bank loan payable will be paid in 2019. (List Property, plant and equipment in order of land, bulle AYAYAI CORP Statement of Financial Position For the Month Ended December 31, 2018 December 31, 2018 For the Year Ended December 31, 2018 $ Liabilities and Shareholders' Equity $ 1][ $ Current Assets Current Liabilities Non-Current Liabilities Property, Plant, and Equipment Shareholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Liabilities Total Liabilities and Shareholders' Equity Total Property, Plant, and Equipment Total Shareholders' Equity Bank loan payable will be paid in 2019. (List Property, plant and equipment in order of land AYAYAI CORP. Statement of Financial Position Assets $ $ Liabilities and Shareholders' Equity ef $ Add Less Y N $ $ Liabilition a Current Assets Current Liabilities Non-Current Liabilities Property, Plant, and Equipment Shareholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Liabilities Total Liabilities and Shareholders' Equity Total Property, Plant, and Equipment Total Shareholders' Equity I ti $ th