Fast Feet Couriers Limited's Balance Sheets as at 30 June 2016 and 2017 were as follows: Fast Feet Couriers Limited's Balance Sheet as at 30 June 2017 2016 ASSETS Current Assets Cash Accounts Receivable Provision for Doubtful Debts Invento Prepaid Insurance 140,000 260,000 20,000 420,000240,000 4,000 542,000 484,000 21,000 3,000 Non-Current Assets Land Buildings Accumulated Plant & E Accumulated Depreciation 230,000 230,000 200,000 200,000 50,000 300,000 280,000 45,000 585,000615,000 1,127,0001,099,000 reciation - Buildings 75,000 ent - Plant & 70,000 TOTAL ASSETS LIABILITIES AND OWNERS' EQUITY Liabilities Bank Overdraft Accounts Payable Accrued Wages (Wages Payable) Provisions - Other Operating Expenses Current Tax Pavable Zero-coupon debenture (Non-Interest Bearing Loan) 140,000176,000 260,000 260,000 40,000 20,000 3,000 229,500200,000 697,000699,000 60,000 7,500 Owners' Equity Share Capital Asset Revaluation Reserve General Reserve Retained Profits Total Equit TOTAL LIABILITIES AND OWNERS' EOUITY 90,000 20,000 60,000 60,000 90,000 260,000 250,000 430,000400,000 1,127,000 1,099,000