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 7,685 3,770 89.900 58,000 66,120 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 12,180 1,595 135,720 27,144 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 Assets $ $ $ .: $ Liabilities and Shareholders' Equity $ $