Below are financial data for the Statement of Financial Position as of 31 December 2019. Used all these data to construct the required statement.

Land	Account Payable	Common Stock	Investment Securities
Accumulated Depreciation	Prepayment	Inventories	Other Reserved
Tax Payable	Equipment	Cash	Account Receivable
Preferred Stock	Long-Term Financing	Retained Earnings	Notes Payable
Accrued Expenses	Mortgage Loan	Bank	Bond

51,000	41,000	5,000	30,000	18,800
50,000	40,000	25,500	32,000	10,000
62,000	46,200	66,000	90,000	23,500
35,000	44,000	42,000	188,000	300,000

Additional information:

1. The current ratio is 1.5 times
2. Cash & Banks = 35% of Current assets
3. Long-term Liabilities = Current liabilities
4. Retained earnings = 12 % of Fixed assets.
5. Inventory Turnover = 4.25 times and Cost Of Good Sold = RM170,000

Prepare the Statement of Financial Position as of 31 December 2019, for TT Resources Berhad.