From the following information, prepare a balance sheet, appropriately classified, as at 30 June 2022 for PSM Limited.

$000 Share capital 108 518 Cash 11 636 Accounts payable 43 091 Investments ($3 371 000 held for short-term investment) 5 458 Retained profits 28 546 Prepayments 3 958 Accounts receivable 47 515 Long-term borrowings 30 866 Inventory 66 479 Provisions for employee entitlements ($30 919 000 due within one year) 34 888 Property, plant and equipment 67 760 Other long-term assets 42 742 Other receivables (due in more than one year) 361