B- Using the following information, prepare a classified balance sheet for ABC Company as at 31 December 2019: (20 marks). 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: (5 marks each). 1- Non-current Assets 2- Current Assets 3- Non-current Liabilities 4- Current Liabilities