After graduating from Deakin University with a Bachelor of Business in $2021,$ Jessica launched her own handicraft business, aiming to provide beautiful handicrafts to her customers. With her parents' full support, who contributed $$50,000$ to kickstart her venture, Jessica's business has seen remarkable success and rapid growth over the past two years. Now, she is considering expanding her business to reach more customers. Jessica has provided the following financial information for the $2023$ financial

year.

Accounts:

Owner$$s Capital: $$70,000$

Drawings: $$11,000$

Cash at Bank: $$9,300$I

nventory on hand: $$31,300$

Equipment: $$144,970$

Depreciation: $$2,500$

Accumulated Depreciation: $$9,700$

Office Supplies: $$300$

Sales Revenue: $$200,000$

Accounts Receivable: $$3,100$

Accounts Payable: $$5,250$

Cost of Goods Sold: $$46,200$

Rent expenses: $$7,200$

Rent payable: $$3,500$

Salaries expense: $$25,100$

Advertising expense: $$4,000$

Delivery expense: $$4,380$

Sales commissions: $$8,100$

Bank loan: $$10,000$

Interest Expense: $$1,000$

From the information above, prepare the Balance Sheet as at the fiscal end of $2023$