The following additional information is provided:

Cash includes $$2,200$ in a petty cash fund and $$25,000$ in a bond sinking fund.

The net accounts receivable balance is composed of the following three items: $($a$)$ accounts receivable debit balances $$65,000$; $($b$)$ ac allowance for expected credit losses $$3,700.$

Inventory costing $$7,100$ was shipped out on consignment on July $31,2023.$ The ending inventory balance does not include the cons recognized on these consigned goods.

Equipment had a cost of $$213,000$ and an accumulated depreciation balance of $$42,000.$

Income tax payable of $$9,300$ was accrued on July $31.$ Bridgeport, however, had set up a cash fund to meet this obligation. This cash was offset against the income tax payable account.

Long$-$term liabilities are bonds payable issued at par, due in $2028.$

Shareholders' equity is made up of two account balances: Common Shares of $$177,300$ and Retained Earnings of $$88,600.$

a$)$

Jse the information available to prepare a corrected classified statement of financial position as at July $31,2023.($Adjust the account bal Assets in order of liquidity.$)$