N Sibiya is the sole owner of Sibiyas General Dealers. At 31 March 2021 the entity had the following assets and liabilities: (show all workings): R Equipment. Inventory Bank (favourable). Trade receivables control Accrued expenses Trade payables control 36 000 108 000 18 000 84 000 12 000 72 000 Required: Calculate the Net Asset Value of Sibiyas General Dealers at 31 March 2021.