From the following trial balance, construct ONLY the Statement of Financial Position for Housing & Company Ltd for the year ended 31 December 2021.

$ 390,000 400,000 200,000 60,000 40,003 Non-Current Assets Sales Revenue $2 Ordinary Shares 5% $1 Preference Share Retain Profits Purchases Opening Inventory Distribution Costs Administration Cost Directors Renumeration Accounts Receivables Accounts Payables Cash Provision for Depreciation on Non-Current Assets 8% Debentures Share Premium Account Debenture Interest Ordinary Dividends Paid Preference Dividends Paid 260,000 35,600 23,000 17,600 13,500 25,400 21,900 51,400 8,997 80,000 20,000 6,400 5,000 3,000 830,900 830.900 Additional Information: Tax due for the year was $13,400. Profit for the year before tax was $32,780 Depreciation is to be provided on non-current assets at 10% on cost Inventory as at 31 December 2017 was $27,880