Wintech Corporation is preparing its Statement of Financial Position (SFP) at December 31, 2020. The items below are under consideration. In the table below, show with appropriate captions, how each of these items (b to f) should be reported on the December 31, 2020 SFP. Where appropriate, report the current and non-current components of the SFP element and the amounts involved. Wintech uses IFRS. Item a is done as example below.

Item	Reporting on Dec. 31, 2020 SFP
Rent received in advance for the first quarter of 2021.	Current liabilities Rent revenue collected in advance (or unearned rent venue)..$16,000 (done as example)
Long-term note payable, $500,000, issued on June 30, 2015 at par and maturing June 30, 2021. Interest at 8% must be paid on June 30 of each year.
Cash in bond sinking fund of $50,000.
Investments in Fair Value -NI of $30,000 equity shares purchased in October 2020 for trading. Their market value at December 31, 2020 is $35,000.
An empty warehouse with book value of $200,000 retired from use and held for sale. The current market value of the warehouse is $175,000.
On December 20, 2020, Wintech declared a cash dividend of $2.50 per common share. The dividend is payable on January 15, 2021. Wintech has issued 2 million common shares.