The trial balance of Flint Ltd. at December 31, 2020, follows:

Accumulated depreciation-equipment 62,000 Intangible assets-franchises (net) 360,000 Common shares 959,000 Intangible assets-patents (net) 315,000 Retained earnings (opening) 69,000 Accumulated other comprehensive income (opening) 92,000 Totals $17,036,000 $17,036,000 *The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2023. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.) Property. Plant. And Equipment Land Flint Ltd. Statement of Financial Position For the Year Ended December 31.2023 Assets $ 310,00