Marsoupial is a soup supplier. The following is its trial balance as at 30 June 2021:

	Debit	Credit
	$	$
Prepaid rent	7,000
Machinery	70,000
Bank		20,000
Accumulated depreciation- machinery		40,000
Office equipment	80,000
Accumulated depreciation- office equipment		50,000
Sales returns and allowances	20,000
Inventory	30,000
Accounts payable		10,000
Loan receivable ($8,000 each year)	32,000
Capital		90,000
Drawings	22,000
Sales		600,000
Accounts receivable	40,000
Depreciation	20,000
Cost of sales	427,000
Other expenses	62,000
	810,000	810,000

Prepare a classified Balance Sheet of the assets of Marsoupial as at 30 June 2021