Wright Corporation had the following permanent accounts and ending balances on December 31, 2019 (before adjusting entries): Cr. ($) Cash Equipment Bonds payable Retained earnings Allowance for Expected Credit Losses FV-OCI investments Inventory Accumulated Depreciation-Equipment Accounts payable Accounts receivable Common shares Prepaid insurance FV-NI investments Dr. ($) 350,000 1,600,000 600,000 720,000 320,000 20,000 180,000 900,000 330,000 9,000 120,000 560,000 1,700,000 There were no transactions recorded in Allowance for Expected Credit Losses during the year. The company should recognize bad debt expenses for $5,000 at the end of 2019. The company prepaid $20,000 for one-year insurance becoming effective on October 1, 2019. The company purchased the equipment on July 1, 2017, and estimated that the useful life of the equipment is 20 years and there is no residual value of the equipment. The company adopted straight-line method to account for depreciation. On December 31, 2019, the fair values of FV-NI investment and FV-OCI investments were $200,000 and $520,000, respectively. The company used the perpetual inventory system. There were no accrued interest and discount/premium on bonds, and other accrual items. Please do not consider the income tax effect. Required: Prepare a statement of financial position as at December 31, 2019, presenting assets and liabilities in order of liquidity.