Concord Corn's statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $409,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $21,600 and accumulated depreciation of $8,080 ) was sold for $10,800. 3. Depreciation expense was $4,150 on the building and $9,160 on equipment. 4. Amortization expense on a patent was $3,110. 5. Current assets other than cash increased by $33,000. Current liabilities increased by $14,000. 6. An addition to a building was completed at a cost of $32,200. 7. An FV-OCl investment in shares was purchased for $21,700 on the last day of the year. This was the first such investment made by Concord in its history. 8. Bonds payable of $75,100 were issued at par. 5. Current assets other than cash increased by $33,000. Current liabilities increased by $14,000. 6. An addition to a building was completed at a cost of \$32,200. 7. An FV-OCl investment in shares was purchased for $21,700 on the last day of the year. This was the first such irvestrnent made by Concord in its history. 8. Bonds payable of $75,100 were issued at par. 9. Cash dividends of $194,000 were declared and paid. Dividends paid are treated as financing activities. Concord prepares financial statements in accordance with IFRS. (a) Prepare a statement of financial position (SFP) as at December 31, 2023. (Hint: You will need to adjust ("plug") the December 31 , 2023 amount of current assets to ensure the SFP balances.) (List Property, Plant, and Equipment in order of Land, Buildings, and Equipment