Below you will find the Trel Balance for Panayiota of 31 December 2020 DEBIT CREDIT Capital Land 80,000 20.000 Buildings 40,000 Equipment 5,000 Fixtures 2,000 Motor Vehicle 6,000 Loan from Demetris 10,000 Loan to Maris 5,000 Loan from Bank 35,000 Cash at Bank 15,000 Cash in Hand 1,500 Inventory 6,000 George 2,500 Andys 4,000 Theodoros 5,000 Christos 3,000 Andreas 4,000 8,000 Paris 1,000 Isabella 3,000 Nicolas 5,000 Nefeli 1,500 Despina 2,500 Marianna 2,000 Loukia 1,000 Marinos 124,000 124,000 Required (a) Prepare the Statement of Financial Position (make sure that you differentiate the accounts into the correct categories)