ASSETS Non-current assets Fixed/Tangible assets 1 800 000 1 800 000 Current assets Inventories 1 600 000 1 000 000 Accounts receivable Cash and cash equivalents 500 000 100 000 3 400 000 Total assets EQUITY AND LIABILITIES Equity 1 000 000 2 000 000 Non-current liabilities Long-term loan Current liabilities 2 000 000 400 000 Accounts payable 400 000 Total equity and liabilities 3 400 000