These items are taken from the financial statements of Ivanhoe Ltd. at December 31, 2021:

Accounts payable		$21,050
Accounts receivable		18,780
Accumulated depreciationbuildings		50,600
Accumulated depreciationequipment		20,470
Buildings		134,800
Cash		24,040
Common shares		140,000
Equipment		70,100
Income tax expense		5,500
Interest expense		5,800
Interest payable		4,100
Land		193,770
Long-term investments		29,970
Mortgage payable		106,000
Operating expenses		159,680
Prepaid insurance		1,800
Retained earnings, January 1		117,520
Service revenue		186,040
Supplies		1,540

Prepare a statement of financial position. Assume that the company will pay $30,500 of the mortgage payable in 2022. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.)