$23\mathrm{.}2$ Ashiru is in the brick$-$making business and on $2$nd january $1989$ he had the following assets and liabilities:

Assets

Delivery van $42,000$$

Bnck$-$making machine $18,000$$

Debtors. $7,000$$

Bank $10,000$$

Stock $1,500$$

Liabilities

Creditors for expenses $300$$