Current Attempt in Progress Flounder Corp. has decided to expand its operations. The bookkeeper recently completed the following statement of financial position in order to obtain additional funds for expansion: Flounder Corp. Statement of Financial Position For the Year Ended December $31,2023$ Current assets Cash $($net of bank overdraft of $$34,000)$ $ $310,000$ Accounts receivable $($net$)512\mathrm{.}000$ Inventory at the lower of cost and net realizable value $421,000$ FV$-$NI investments $($at cost$-$fair value $$150,000)170,000$ Property, plant, and equipment Buildings $($net$)760,000$ Equipment $($net$)250,000$ Land held for future use $295,000$ Intangible assets Goodwill $94,000$ Investment in bonds to collect cash flows, at amortized cost $95,000$ Prepaid expenses $22,000$ Current liabilities Accounts payable $245,000$ Notes payable $($due next year$)205,000$ Pension obligation $84,000$ Rent payable $59,000$ Long$-$term liabilities Bonds payable $701,000$ Shareholders' equity Common shares, unlimited authorized, $380,000$ issued $380,000$ Contributed surplus $310,000?$ Retained earnings $)$ Prepare a revised statement of financial position using the available information. Assume that the bank overdraft relates to a bank account held at a different bank from the account with the cash balance. Assume that the accumulated depreciation balance for the buildings is $$320,000$ and that the accumulated depreciation balance for the equipment is $$285,000.$ The allowance for expected credit losses has a balance of $$28,000.$ The pension obligation is considered a long$-$term liability. $($List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Buildings, and Equipment.$)$ FLOUNDER CORP. Statement of Financial Position Assets $ $ SUPPORT Liabilities and Shareholders' Equity $ SUPPORT