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The trial balance of Swifty Ltd. at December 31, 2020, follows:

		Debits			Credits
Cash		$235,000
Sales revenue					$10,427,000
FV-NI investments (at fair value)		243,000
Cost of goods sold		6,300,000
Bond investment at amortized cost		479,000
FVOCI investments (fair value $545,000)		478,000
Notes payable (due in six months)					114,000
Accounts payable					725,000
Selling expenses		2,460,000
Investment income or loss*					12,000
Land		320,000
Buildings		1,540,000
Dividends payable					46,000
Income tax payable					100,000
Accounts receivable		665,000
Accumulated depreciationbuildings					312,000
Allowance for doubtful accounts					29,000
Administrative expenses		1,060,000
Interest expense		351,000
Inventory		867,000
Gain on disposal of land					50,000
Dividends		40,000
Notes payable (due in five years)					1,060,000
Equipment		710,000
Bonds payable (due in three years)					1,500,000
Accumulated depreciationequipment					65,000
Intangible assetsfranchises (net)		220,000
Common shares					879,000
Intangible assetspatents (net)		335,000
Retained earnings					902,000
Accumulated other comprehensive income					82,000
Totals		$16,303,000			$16,303,000

^* The investment income or loss relates to the FV-NI investments. (a) Prepare a classified statement of financial position as at December 31, 2020. Ignore income taxes. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)

What I don't understand is where the RE and OCI additions subtractions come from. I'm returning my studies after a year half break.

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