TTR Ltd. had the following account balances at December 31, 2020: Retained earnings $25,700 Wages payable 15,000 Accounts receivable 91,200 Long-term loan payable 248,700 Buildings 230,900 Accounts payable 89,200 Prepaid insurance 9,300 Common shares 200,000 Cash 51,700 Land 101,500 Interest payable 5,300 Inventory 31,900 Equipment 67,400 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.)