Bunny Ltd went into voluntary liquidation on 30 June 2020. Its summarised statement of financial position at that date is as follows:

Bunny Ltd Statement of Financial Position As at 30 June 2020 Equity Current assets Share capital 59 000 Cash 10 000 Inventory 13 000 23 000 Non-current assets Land 42 000 Total assets 65 000 Current liabilities Payables 6 000 Total equity 59 000 Net assets 59 000 Page 14 of 16