These items are taken from the financial statements of Whispering Winds Corp. at December 31, 2018. Buildings $185,150 Accounts receivable 22,050 Prepaid insurance 8,190 Cash 20,720 Equipment 144,200 Land 107,100 1,015 Office expense Income tax expense 350 Depreciation expense 9,275 Interest expense 4,550 Common shares 108,500 Retained earnings (January 1, 2018) 70,000 Accumulated depreciation-building 79,800 Accounts payable 14,700 Income taxes payable 1,925 Bank loan payable (due July 1, 2020) 163,800 Accumulated depreciation-equipment 32,760 Interest payable 6,300 Sales 24,815 Prepare a classified statement of financial position. Assume that $23,800 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.) WHISPERING WINDS CORP. Statement of Financial Position December 31, 2018 + Assets . $ $ . $ . . Total Assets . $ Liabilities and Stockholders' Equity $ . $ $