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Bayley Company has the following trial balance below at December 31 , 2020. All accounts have normal balances. Adaitional Information: 1. The cash account includes and amount for a bank overdraft of $40,000 which was netted out of the Cash balance. The overdraft relates to a bank account held at a different bank from the account with the cash balance. 2. The accumulated depreciation balance for the buildings is $220,000 and that the accumulated depreciation balance for the equipment is $275,000. 3. The allowance for doubtful accounts has a balance of $24,000. 4. The fair value of the trading investments is 240,000 at year end. 5. Find the value needed in Retained Earnings to balance the statement of financial position. 6. Common shares were issued at an average issue price of $1.60 per share. 7. Guaranteed Investment Certificates were purchased by Bayley on November 15, 2020 and mature on January 15, 2021. Required: Use the trial balance and additional information to prepare a classified statement of financial position at December 31, 2020. List Current Assets in order of liquidity. Use a proper three-line title. Use contra-accounts where possible. Include all disclosures. Show all calcuations