Statement of Financial Position as at 30 June 2019 Assets Cash Accounts receivabl e Less: Allowance for doubtful debts Interest receivable Inventory Prepaid insurance Machinery (cost) Less: Accumulated depreciation Vehides Less: Accumulated depreciation Goodwill Less: Accumulated impairment loss Investments Total assets Liabilities Accounts payable Rent payable Provision for annual leave Provision for services warranties Total liabilities Net Assets Shareholders' equity Share capital Retained eamings 37,500 (200) 79,000 (5,900) 11,000 (100) 45,000 (300) 24,om 37,3m 100 20,om 73, 1m 10, 9m 44, 7m 25,000 235,403 15,om 6,om 1, 8m 23,400 212,000 132,000 80,003 212,om