Current assets Balance sheets as at 30 June 2017 Colorado Ltd Columbia Ltd Cash assets $22,800 $18,600 Receivables (net trade) 117,000 80,315 Inventories 91,040 64,210 Other 2,420 3.170 233,260 166,295 Total current assets Non-current assets Property, plant and equipment 372,500 313,700 Total non-current assets 372,500 313,700 Total assets $605,760 $479,995 Current liabilities Payables 90,100 67,300 Total current liabilities 90,100 67,300 Non-current liabilities Interest-bearing liabilities 136.000 112,400 Total non-current liabilities 136,000 112,400 Total liabilities 226,100 179,700 Equity Contributed equity 233,060 225,995 Retained earnings 146,600 74,300 Total equity 379,660 300,295 Total liabilities and equity $605.760 $479,995