Balance sheet as at 30 June 23
Current Assets
Short term investment
$10,000
Inventory
$7,000
Accounts receivable
$10,000 $27,000
Non-Current Assets
Land and building
$10,000
Plant and machinery
$10,000 $20,000
Total Assets
$47,000
Current liabilities
Accounts payable
$15,000
Bank overdraft
$5,000 $20,000
Non-current liabilities
Mortgage
$5,000 $5,000
Total liabilities
$25,000
Net Assets
$22,000
Owners' equity
Capital
$52,000
Less drawing
$1,000
$51,000
Plus, Net profit
$29,000
$22,000