Clean Limited manufactures cleaning detergents, which it sells to retailers around the country. Extracts from its financial statements are as follows:

CLEAN LIMITED

STATEMENT OF FINANCIAL POSITION

AT $30$ JUNE $20$X$4$

ASSETS

Non$-$current assets

Property, plant and equipment

Deferred tax asset

Current assets

Inventory

Accounts receivable

Distribution expenses prepaid

Cash resources

EQUITY AND LIABILITIES

Capital and reserves

Share capital

Retained earnings

Non$-$current liabilities

Long$-$term borrowings

Current liabilities

Accounts payable

Current tax payable

Shareholders for dividends

Administration expenses accrued

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