These items are taken from the financial statements ofBlossomLtd. at December 31, 2021:

Accounts payable $19,050

Accounts receivable 18,780

Accumulated depreciationbuildings 48,600

Accumulated depreciationequipment 19,470

Buildings 131,800

Cash 22,040

Common shares 138,000

Equipment 64,100

Income tax expense 5,000

Interest expense 4,000

Interest payable 2,100

Land 192,770

Long-term investments 26,970

Mortgage payable 102,000

Operating expenses 156,680

Prepaid insurance 1,400

Retained earnings, January 1 114,520

Service revenue 181,040

Supplies 1,240

make a statement of financial position. Assume that the company will pay $28,500of the mortgage payable in 2022.(List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.)