Culver Corp.'s statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $409,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,200 ) was sold for $10,100. 3. Depreciation expense was $4,140 on the building and $9,170 on equipment. 4. Amortization expense on a patent was $3,130. 5. Current assets other than cash increased by $30,000. Current liabilities increased by $19,000. 6. An addition to a building was completed at a cost of $32,000. 7. An FVOCl investment in shares was purchased for $20,900 on the last day of the year. This was the first such investment made by Culver in its history. 8. Bonds payable of $75,500 were issued at par. 9. Cash dividends of $191,000 were declared and paid. Dividends paid are treated as financing activities. Culver prepares financial statements in accordance with IFRS. (a) Prepare a statement of financial position (SFP) as at December 31, 2023. (Hint: You will need to adjust ("plug") the December 31, 2023 amount of current assets to ensure the SFP balances.) (List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.)