Financial statement presentation

The trial balance of Winter Ltd includes the following asset, liability and equity accounts at 30 June 2017:

	DR $	CR $
Cash at bank	18,200
Cash management account	150,000
Accounts receivable	123,900
Interest receivable	6,700
Inventory	212,400
Raw materials	100,500
Prepaid rent	13,600
Investment property	614,000
Loan receivable	60,000
Land (at cost)	1,100,000
Plant and equipment (at cost)	652,200
Accumulated depreciation plant and equipment		104,300
Goodwill	68,300
Accounts payable		75,800
Allowance for doubtful debts		14,600
Current tax liability		33,500
Accrued wages payable		8,200
Interest payable		8,300
Dividends payable		45,000
Provision for annual leave		36,000
Provision for long service leave		27,000
Provision for warranty		17,000
Debentures (due April 2020)		600,000
Bank loan		500,000
Share capital		500,000
General reserve		276,800
Retained earnings		873,300
	$3,119,800	$3,119,800

Additional information:

All assets other than cash at bank, cash management account, accounts receivable, interest receivable, inventory, raw materials, and pre-paid rent are non-current.

All liabilities other than accounts payable, allowance for doubtful debts, current tax liability, accrued wages payable, interest payable, dividends payable and provisions listed below are non-current.

Provision for annual leave includes $19,000 payable within 1 year.

Provision for long service leave includes $8,000 payable within 1 year.

Provision for warranty includes $5,000 payable within 1 year.

In relation to the statement of financial position, where AASB 101 requires entities to disclose further sub-classifications of the minimum line items on the face of the statement or in the notes, the directors of Winter Ltd want to report only the minimum line items on the face of the statement, and leave the sub-classifications to be disclosed in the notes.

Required: Prepare the statement of financial position of Winter Ltd for the year ended 30 June 2017 in accordance with AASB 101, using the line items that a listed company is likely to use. Show all workings. Notes and comparative figures are not required.