Preparation of a statement of financial position  LO3 The summarised general ledger trial balance of Samuel Ltd, a manufacturing company, includes the following accounts at 30 June 2019. Cash $ 175 000 Deposits (at call) 36 000 Trade debtors 1 744 000 Allowance for doubtful debts $ 80 000 Sundry debtors 320 000 Prepayments 141 000 Raw materials inventories 490 000 Work in progress 151 000 Finished goods inventories 1 042 000 Investments in listed companies 52 000 Land (at valuation) 250 000 Buildings (at cost) 1 030 000 Accumulated depreciation — buildings 120 000 Plant and equipment 8 275 000 Accumulated depreciation — plant and equipment 3 726 000 Leased assets 775 000 Accumulated amortisation — leased assets 310 000 Goodwill 3 200 000 Accumulated impairment — goodwill 670 000 Patents 110 000 Trade creditors 1 617 000 Sundry creditors and accruals 840 000 Bank loans 2 215 000 Debentures 675 000 Other loans 800 000 Lease liabilities 350 000 Current tax payable 152 000 Deferred tax liability 420 000 Provision for employment benefits 275 000 Provision for restructuring 412 000 Provision for warranty 42 000 Share capital 3 500 000 Investments revaluation surplus 25 000 Land revaluation surplus 81 000 Retained earnings 1 481 000 $17 791 000 $17 791 000 Additional information • Bank loans and ‘other loans’ are all repayable beyond 1 year. • $300 000 of the debentures is repayable within 1 year. • Lease liabilities include $125 000 repayable within 1 year. • Investments in companies are long-term investments. Revaluation gains and losses will not be reclassified. • Provision for employment benefits includes $192 000 payable within 1 year. • The planned restructuring is intended to be completed within 1 year. • Provision for warranty includes $20 000 estimated to be incurred beyond 1 year. Required Prepare the statement of financial position of Samuel Ltd at 30 June 2019 in accordance with AASB 101/IAS 1, using the captions that a listed entity is likely to use.