3. Construct a statement of fi nancial position for Hamza Enterprise Ltd.

using the following fi nancial information: land and building US$870,000;

motor vehicle US$590,000; plant and equipment US$400,000 furniture and fi ttings US$469,000; inventory US$79,000; accounts receivable US$69,000; cash at bank US$72,000; cash in hand US$41,000; loan US$800,000; accounts payable US$50,000.