JOHN, PETER and MATHEW Statement of financial position as at 30 June 2014 ASSETS Land and building Other assets Receivables EQUITY AND LIABILITIES Equity Capital John Peter Mathew Current account John Peter Mathew Liabilities Payables N$ N$ 120 000 80 000 50 000 250 000 175 000 64 000 66 000 45 000 1 000 15 000 (4 000) (10 000) 74 000 250 000