George is the owner of Hornbys Restaurant. George has asked you to support him with the preparation of a Balance Sheet and an Income Statement as of 30 June 2020. The information below was provided by George as at 30 June 2020.

Item	$
Capital (at 1 July 2019)	480,000
Bank loan (due in 2024)	400,000
Plant and kitchen equipment	55,000
Bank overdraft	25,000
Accounts receivable	50,000
Depreciation on fixed assets	10,000
Drawings	110,000
Accounts payable	60,000
Cash in bank	33,000
Food revenue	35,000
Rental costs	25,000
Employee wages	95,000
Beverage revenue	100,000
Land and restaurant buildings	95,000

To help George, you are required to calculate the total amounts (as of 30 June 2020) for the following positions. Please provide for each position the calculations.

a) current assets

b) non-current assets

c) current liabilities

d) non-current liabilities

e) expenses

f) revenues

g) profit/(or loss)

h) equity