Prepare a Statement of Financial Position with the above information

\begin{tabular}{|l|r|} \hline Account & Balance $ \\ \hline Accounts Payable & 27,000 \\ \hline Accounts Receivable & 29,560 \\ \hline Accumulated Depreciation-Motor Vehicle & 250 \\ \hline Accumulated Depreciation-Fixtures and Fittings & 125 \\ \hline Advertising Expense & 2,800 \\ \hline Allowance for Doubtful Debts & 1,182 \\ \hline Bank Overdraft & 520 \\ \hline Cleaning Expense & 140 \\ \hline Contributed Capital & 24,000 \\ \hline Cost of Goods Sold & 30,650 \\ \hline Depreciation Expense & 375 \\ \hline Doubtful Debts Expense & 1,182 \\ \hline Drawings & 7,200 \\ \hline Electricity Expense & 1,900 \\ \hline Electricity Expense Payable & 1,900 \\ \hline Fixtures and Fittings & 12,000 \\ \hline Insurance Expense & 350 \\ \hline Interest Expense & 300 \\ \hline Interest Payable & 300 \\ \hline Inventory & 21,860 \\ \hline Loan & 60,000 \\ \hline Maintenance \& Repairs Expense & 230 \\ \hline Motor Vehicle & 24,000 \\ \hline Office Equipment & 890 \\ \hline Prepaid Insurance & 3,850 \\ \hline Prepaid Rent & 25,000 \\ \hline Rent Expense & 5,000 \\ \hline Sales & 54,030 \\ \hline Telecommunications Expense & 850 \\ \hline Telecommunications Expense Payable & 850 \\ \hline Training Expense & 120 \\ \hline Wages Expense & 2,850 \\ \hline Wages Payable & 950 \\ \hline \end{tabular}