Statement of Financial Position

Non-current assets
Buildings $30,000
Machinery $20,000
Vehicles $15,000
$65,000
Current assets
Inventories $15,000
Trade receivable $15,000
Cash at bank $10,000
Cash at hand $3,000
$43,000
Net asset (NCA+CA) $108,000

Capital and liabilities

Opening capital $103,300
Net profit $12,500
Drawings ($20,000)
Closing capital $95,800

Liabilities
Current liabilities
Trade Payables $3,700

Total Capital and Liabilities $99,500