Current Attempt in Progress Pronghorn 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: $ 450,000 495,000 PRONGHORN CORP Statement of Financial Position For the Year Ended December 31, 2020 Current assets Cash (net of bank overdraft of $35,000) Accounts receivable (net) Inventory at the lower of cost and net realizable value FV-Nl investments (at cost-fair value $310,000) Property, plant, and equipment Buildings (net) Equipment (net) 461,000 340,000 760,000 260.000 195.000 Land held for future use Intangible assets 07000 Goodwill Intangible assets Goodwill 87,000 107,000 14,000 Investment in bonds to collect cash flows, at amortized cost Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension obligation 325,000 265,000 99,000 58,000 Rent payable 570,000 Long-term liabilities Bonds payable Shareholders' equity Common shares, unlimited authorized, 420,000 issued Contributed surplus 420,000 220,000 ? 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 $180,000 and that the accumulated depreciation balance for the equipment is $245,000. The allowance for doubtful accounts has a balance of $23,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity. List Property Plant and Equipment in order of Land, Buildings and Equipment.) PRONGHORN Corp. Statement of Financial Position Assets $ $ Liabilities and Shareholders' Equity $