The following data, presented in alphabetical order, are taken from the records of Urbina Company.
Accounts payable ....................... $ 240.000
Accounts receivable ...................... 140.000
Accumulated depreciation-building ................ 180.000
Accumulated depreciation-equipment ................ 52,000
Allowance for doubtful accounts .................. 6.000
Bonds payable (10%, due 2019) ................ 540.000
Buildings ......................... 950.000
Cash ........................... 42.000
Dividends payable ....................... 80.000
Equipment ........................ 275.000
Goodwill .......................... 200.000
Income taxes payable ...................... 120.000
Investment in Flott ordinary shares (10% ownership), at cost ..... 278.000
Investment in Portico ordinary shares (30% ownership), at equity ... 380.000
Land ........................... 390.000
Market adjustment-AFS (Dr) .................. 8.000
Merchandise inventory ................... 170.000
Notes payable (due 2012) .................. 70.000
Prepaid insurance ...................... 16.000
Retained earnings ...................... 103.000
Share capital-ordinary ($10 par value; 500,000 shares
authorized. 150.000 shares issued) ............... 1,500.000
Share premium-ordinary ................... 130,000
Short-term share investment, at fair value (and Cost) ........ 180.000
Unrealized gain-available-for-sale securities ............ 8.000
The investment in Flou ordinary shares is considered to be a long-term available-for-sale security.

Instructions
Prepare a classified statement of financial position at December 31, 2011.