In the process please use excel and IFRS standards, thank you

PROBLEM 4-3 The following data presented in alphabetical order, are taken from the records of Libra, Inc. Account Payable Account Receivable Accumulated depreciation - buildings Accumulated depreciation - equipment Allowance for doubtful account Bonds payable (10%, due 2028) Buildings Cash Dividend payable Equipment Goodwill Income taxes payable Inventory Investment in PINK Inc. ordinary shares (30% ownership), at equity Investment in PURPLE, Inc. ordinary shares (15% ownership), at cost Land Notes payable (due 2022) Prepaid insurance Retained earnings V. Share capital - ordinary ($5 par value; 500,000 shares authorized, 440,000 shares issued) Share premium - ordinary Short term investment, at fair value (and cost) $ 700,000 250,000 368,000 178,000 115,000 536,000 1,448,000 330,000 350,000 513,000 364,000 288,000 335,000 620,000 378,000 878,000 208,000 130,000 578,000 2,398,000 498,000 393,000 Instructions: Prepare a classified statement of financial position at December 31, 2020