TTR Ltd. had the following account balances at December 31, 2020: Retained earnings $34,300 Wages payable 14,200 Accounts receivable 90,300 Long-term loan payable 259,500 Buildings 226,400 Accounts payable 87,100 Prepaid insurance 6,500 Common shares 200,000 Cash 59,000 Land 106,600 Interest payable 8,400 Inventory 32,900 Equipment 81,800 Prepare a statement of financial position for TTR Ltd. as at December 31, 2020. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)