Lynn Dreise is the bookkeeper for Sanculi Company SpA. Lynn has been trying to get the statement of financial position of Sanculi Company SpA to balance. Sanculis statement of financial position is shown below.

SANCULI COMPANY SpA Statement of Financial Position December 31, 2017
Assets				Liabilities
Equipment		61,978		Share capitalordinary		64,561
Supplies		10,330		Retained earnings		22,596
Cash		18,077		Accounts payable		25,824
Dividends		11,621		Accounts receivable		(10,975	)
Total assets		102,006		Total equity and liabilities		102,006

Prepare a correct statement of financial position.