An adjusted trial balance for Raymond Industries Limited at December 31, 2011 follows. Credit 5,000 Debit 319,000 100,000 0 11,000 34,000 15,000 28,000 620,000 45,000 141,000 25,000 Cash Accounts Receivable Interest Payable Stationery Expense Interest Expense Prepaid Rent Income Tax Expense Plant and Equipment Accumulated Depreciation-P&E Accounts Payable Current portion of long-term loan payable Common Shares Retained Earnings Sales Revenue Cost of Goods Sold Advertising Expense Salaries and Wages Expense Dividends Depreciation Expense Rent Expense Inventory Long-term Loan Receivable Non-current Portion of Long-term Loan Payable Stationery Unearned Revenue Wages Payable 100,000 421,500 910,000 370,000 18,000 87,000 23,000 13,000 90,000 55,000 250,000 350,000 2,500 21,000 17,000 2,035,500 2,035,500 Required: Prepare, in good form, the balance sheet's Total Asset and Shareholders' Equity sections only at December 31, 2011, with items classified as current or non-current. Disclose ALL calculations and explanations to support your answers or O mark will be given