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

Buildings		$153,410
Accounts receivable		18,270
Prepaid insurance		6,786
Cash		17,168
Equipment		119,480
Land		88,740
Office expense		841
Income tax expense		290
Depreciation expense		7,685
Interest expense		3,770
Common shares		89,900
Retained earnings (January 1, 2018)		58,000
Accumulated depreciationbuilding		66,120
Accounts payable		12,180
Income taxes payable		1,595
Bank loan payable (due July 1, 2020)		135,720
Accumulated depreciationequipment		27,144
Interest payable		5,220
Sales		20,561

Prepare a classified statement of financial position. Assume that $19,720 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.)

PINA COLADA CORP. Statement of Financial Position For the Year Ended December 31, 2018 Assets Current Assets $ Cash 17,168 Accounts Receivable 18,270 $ Total Current Assets $ $ $ Accumulated Depreciation Less 27,144 Total Assets $ Total Current Assets Liabilities and Shareholders' Equity Liabilities and Shareholders' Equity $