Balance sheets as at 30 June 2017 Colorado Ltd Columbia Ltd Current assets $22,600 Cash assets. 18,100 Receivables (net trade) 18,000 80,115 Inventories 91,200 64,070 Other 2,050 3,230 Total current assets 233,850 165,515 Non-current assets Property, plant and equipment 314,000 372,900 Total non-current assets 372,900 314,000 $606,750 $479,515 Total assets Current liabilities 90,500 67,200 Payables 90,500 67,200 Total current liabilities Non-current liabilities Interest-bearing liabilities 135,000 112,300 112,300 Total non-current liabilities 35,000 225,500 179 500 Total liabilities Equity Contributed equity 225,715 234,550 146,700 Retained earnings 74,300 Total equity 381,250 300,015 $606,750 $479,515 Total liabilities and equity