These items are taken from the financial statements of Bridgeport Corp. at December 31, 2018. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Office expense Income tax expense Depreciation expense Interest expense Common shares Retained earnings (January 1, 2018) Accumulated depreciation-building Accounts payable Income taxes payable Bank loan payable (due July 1, 2020) Accumulated depreciation-equipment Interest payable Sales $206,310 24,570 9,126 23,088 160,680 119,340 1,131 390 10,335 5,070 120,900 78,000 88,920 16,380 2,145 182,520 36,504 7,020 27,651 Prepare a classified statement of financial position. Assume that $26,520 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.) BRIDGEPORT CORP. Statement of Financial Position For the Year Ended December 31, 2018 Assets $ $ $ $ Liabilities and Shareholders' Equity $ $