These items are taken from the financial statements of Blossom Corporation for the year ended December 31, 2021:

Retained earnings, January 1		$ 211,000
Cash		10,900
Salaries payable		3,000
Utilities expense		2,000
Equipment		56,000
Accounts payable		14,000
Buildings		62,000
Common shares		33,200
Dividends declared		2,000
Service revenue		212,900
Prepaid insurance		1,500
Repairs and maintenance expense		2,300
Land		175,500
Depreciation expense		5,700
Accounts receivable		13,700
Insurance expense		1,700
Salaries expense		119,800
Accumulated depreciationequipment		15,600
Income tax expense		6,000
Supplies		200
Operating expense		39,400
Supplies expense		1,000
Bank loan payable, due 2024		13,000
Trading investments		18,000
Accumulated depreciationbuildings		16,000
Interest expense		1,500
Interest revenue		500

Additional information:

1.	Blossom started the year with $ 25,000 of common shares and issued $ 8,200 more during the year.
2.	Blossom must pay $ 1,500 of the bank loan payable next year in 2022.

Prepare a statement of financial position for the year