Prepare a balance sheet as of December 31, 2023, for Saudi Arabian Airlines using the following information:

• Cash: SAR 500,000
• Accounts Receivable: SAR 700,000
• Inventory: SAR 300,000
• Property, Plant, and Equipment: SAR 5,000,000
• Accumulated Depreciation: SAR 800,000
• Accounts Payable: SAR 400,000
• Long-Term Debt: SAR 2,000,000
• Common Stock: SAR 3,000,000
• Retained Earnings: SAR 3,200,000

Ensure proper classification of assets, liabilities, and equity items in SAR, and include calculations for total assets, total liabilities, and shareholders' equity.