Items from the Statement of Financial Position: Scenario 1 Scenario 2 Scenario 3 Short term investment (120 day) Current asset $70 000 $5 000 Current asset Foreign bank account - 5 000 (There is a significant risk of change in value) Current asset Short term investment (70 day) $10 000 $7 000 Current asset Cash at bank 3 000 23 000 3 400 Current asset Redeemable preference shares 6 000 - (redeemable in two months) Current liability Bank overdraft 22 689 1 230 Cash and cash equivalents =