The following balances have been extracted from the books of the limited companies Alma, Bella, Carla, Deborah and Eloise at 30 April 2016. Using the statement of financial position format presented in this chapter, draw up the statement of financial positions for the five companies at 30 April 2016.

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Alma Bella Carla Deborah Eloise 000 000 000 000 000 Share capital 1,000 5,000 2,500 3,000 4,500 Cash at bank 800 - 550 200 Goodwill - 400 250 500 Inventory 1,000 700 800 750 900 Trade payables 1,450 4,000 1,750 5,600 5,800 Plant and machinery 2,000 9,500 3,750 4,250 5,000 Trade receivables 1,750 3,000 2,750 2,950 3,100 Bank overdraft 800 - 1,250 Loans due on 30 April 2023 1,000 10,000 1,500 Loans due by 30 April 2017 200 400 300 - Land and buildings 4,500 17,100 10,200 8,750 15,000 Taxation payable 540 1,100 800 - Cash in hand 10 25 15 8 12 Trademarks 200 100 450 Motor vehicles - 1,500 1,950 1,250 1,600 Tax repayment due - - 250 800 Retained earnings 2,770 4,625 7,465 5,508 8,262 Share premium 1,500 7,500 4,500 5,000 9,000