Prepare a balance sheet as of December 31, 2023, for Saudi Arabian Mining Company (Ma'aden) using the following information:

• Cash: SAR 1,200,000
• Accounts Receivable: SAR 900,000
• Inventory: SAR 600,000
• Property, Plant, and Equipment: SAR 10,000,000
• Accumulated Depreciation: SAR 1,500,000
• Accounts Payable: SAR 700,000
• Long-Term Debt: SAR 3,500,000
• Common Stock: SAR 4,000,000
• Retained Earnings: SAR 3,500,000

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