B1

Western Bank has the following entries on its balance sheet (expressed in $billion).

ESF	12
Accumulated retained profit	200
Certificates of Deposits on issue	630
Loans to households	752
Capital notes on issue	14
Demand deposits of customers	150
Shares on issue	16
Provisions for bad and doubtful debt for loans to households	4
Loans to another bank	200
Capital Reserve	20
Shares investment (trading)	40
Government securities (available for sale)	30

a) (i) Build Western Banks balance sheet incorporating all the above items. [Incorporate all the items in one single balance sheet. Identify clearly the balance sheet item name and the value.]