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begin{tabular}{|c|c|c|} multicolumn{3}{|c|}{begin{tabular}{c} Suzie's Design Balance Sheet As at September 30 end{tabular}} & 2022 & 2021 multicolumn{3}{|l|}{ ASSETS
\\begin{tabular}{|c|c|c|} \\ \\multicolumn{3}{|c|}{\\begin{tabular}{c} Suzie's Design \\\\ Balance Sheet \\\\ As at September 30 \\\\ \\end{tabular}} \\\\ \\ & 2022 & 2021 \\\\ \\ \\multicolumn{3}{|l|}{ ASSETS } \\\\ \\ \\multicolumn{3}{|l|}{ Current Assets } \\\\ \\ Cash & \\( \\$ 162,590 \\) & \\( \\$ 60,700 \\) \\\\ \\ Accounts Receivable & \\( \\$ 19,500 \\) & \\( \\$ 14,500 \\) \\\\ \\ Merchandise Inventory & \\( \\$ 23,100 \\) & \\( \\$ 27,500 \\) \\\\ \\ Total Current Assets & \\( \\$ 205,190 \\) & \\( \\$ 102,700 \\) \\\\ \\ Property, Plant \\& Equipment & \\( \\$ 148,000 \\) & \\( \\$ 188,000 \\) \\\\ \\ Less: Accumulated Depreciation & \\( \\$-27,900 \\) & \\( \\$-20,300 \\) \\\\ \\ TOTAL ASSETS & \\( \\$ 325,290 \\) & \\( \\$ 270,400 \\) \\\\ \\ \\multicolumn{3}{|l|}{ LIABILITIES AND EQUITY } \\\\ \\ \\multicolumn{3}{|l|}{ Liabilities } \\\\ \\ \\multicolumn{3}{|l|}{ Current Liabilities } \\\\ \\ Accounts Payable & \\( \\$ 30,100 \\) & \\( \\$ 42,300 \\) \\\\ \\ Bank Loan-Current Portion & \\( \\$ 9,600 \\) & \\( \\$ 9,600 \\) \\\\ \\h
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