\begin{tabular}{|l|l|c|c|c|} \hline \multicolumn{2}{|l|}{ Items from the Statement of Financial Position: } & Scenario 1 & Scenario 2 & Scenario 3 \\ \hline Current asset & Short term investment (120 day) & & $70000 & $5000 \\ \hline Current asset & Foreign bank account (There is a significant risk of change in value) & & 5000 & \\ \hline Current asset & Short term investment (70 day) & $10000 & & $7000 \\ \hline Current asset & Cash at bank & 3000 & 23000 & 3400 \\ \hline Current asset & Redeemable preference shares (redeemable in two months) & 6000 & & \\ \hline Current liability & Bank overdraft & 22689 & & 1230 \\ \hline & Cash and cash equivalents & & & \\ \hline \end{tabular}