A. Using the following information, prepare a classified balance sheet for ABC Company as at 31 December, 2019: Inventories $30,000 Plant and equipment $60,000 Short-term borrowings $10,000 Trade payables $40,000 Long-term borrowings $124 ,000 Property $150,000 Motor Vehicle $30,000 Trade receivables $45,000 Cash $10,000 Equity at Dec 31, 2014 $151,000 Drawings $15,000 Profit $15,000

Determine: 1- Non-current Assets

2- Current Assets

3- Non-current Liabilities

4- Current Liabilities

5- Total Equity

6- Total Assets