Brian Lee has a ski school and excursion company, Carla Vista Ltd. At the end of January, the following items were in his records:

Loan owed to the bank $61,600

Common shares 42,400

Vehicles 67,400

Ski equipment 20,500

Amounts prepaid by customers for trips to be taken in February 95,900

Retained earnings 27,100

Amounts prepaid by Carla Vista to secure accommodations in February 61,600

Cash in bank accounts 77,500

prepare a statement of financial position for Carla Vista Ltd. at the end of january