Wright Corporation had the following permanent accounts and ending balances on December 31, 2020 (before adjusting entries):

	Dr. ($)	Cr. ($)
Cash	350,000
Equipment	1,600,000
Bonds payable		900,000
Retained earnings		330,000
Allowance for Doubtful Accounts		9,000
FV-OCI investments	600,000
Inventory	720,000
Accumulated Depreciation-Equipment		120,000
Accounts payable		560,000
Accounts receivable	320,000
Common shares		1,700,000
Prepaid insurance	20,000
FV-NI investments	180,000

There have been no transactions recorded in Allowance for Doubtful Accounts over the year. The company should recognize bad debt expenses for $5,000 at the end of 2020. The company prepaid $20,000 for one-year insurance becoming effective on October 1, 2020. The company purchased the equipment on July 1, 2018, 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, 2020, 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, 2020, presenting assets and liabilities in order of liquidity.