From the accounts and values of Fred McKay as at 31 March 2022, prepare an accounting equation summary for assets, liabilities and owner’s equity. List the assets under the headings of current and non-current assets, and the liabilities under the headings of current and non-current liabilities and owner’s equity. Use figure 3.9 as a guide.

Bank \($15\) 000, motor vehicles \($30\) 000, accounts payable \($8000\), inventory \($10\) 000, premises \($65\) 000, loan from J Flynn \($35\) 000, capital \($32\) 000, computers \($5000\), mortgage \($50\) 000.