E$5\mathrm{.}11(($Preparation of Statement of Financial Position$)$ Uddin Corp.$\text{'}$s statement of financial position at the end of $2022$ included the following items:

The following information is available for the $2023$ fiscal year:

Net income was $$391,000.$ Interest paid is treated as an operating activity.

Equipment $($cost of $$20,000$ and accumulated depreciation of $$8,000)$ was sold for $$10,000.$

Depreciation expense was $$4,000$ on the building and $$9,000$ on equipment.

Amortization expense on a patent was $$3,000.$

Current assets other than cash increased by $$29,000.$ Current liabilities increased by $$13,000.$

An addition to a building was completed at a cost of $$31,000.$

An FV$-$OCI investment in shares was purchased for $$20,500$ on the last day of the year. This was the first such investment made by Uddin in its history.

Bonds payable of $$75,000$ were issued at par.

Cash dividends of $$180,000$ were declared and paid. Dividends paid are treated as financing activities.

Uddin prepares financial statements in accordance with IFRS.

Please explain how the following information impacts the statement of financial position with a detailed explanation for the steps please!