Prepare the balance sheet for the below: Details	2021 (Amount in '000)	2020 (Amount in '000)
Dividends received from equity investments	10,000	7,500
Service Charge on loans to beneficiaries	70,400	60,500
Gross margin on sale of pineapples	367,308	255,400
Interest on Loans to Members	7,400	8,400
Interest on investments	14,700	15,000
Miscellaneous Income	60	70
Membership Fees	100,020	80,000
Grants Received	50,000	60,000
Grants to farmers	350,000	350,000
Donations received	10,000	45,000
Penalties and Fines for breach of Association rules	330	700
Cost of Seminars for Farmers	7,000	6,000
Royalties for use of lands	4,000	3,500
Warehouse Storage	6,000	5,500
General Cleaning & Sanitation	500	1,500
Property Rates	1,000	1,000
Depreciation of Fixed Assets	700	700
Accounting and Consultation Cost	5,000	4,500
Advances to Staff	680	18,406
Salaries to Staff (Gross)	200,000	175,000
Staff Contribution to Social Security & Other Statutory Contributions	1,000	750
PIAs Contribution to Social Security & Other Statutory Contributions	3,500	2,625
Gain on Sale of Equipment	2,000	-
Proceed on the Sale of Equipment	47,100	-
Plant, Property and Equipment (at cost, after disposal)	450,000	480,000
Accumulated Depreciation	47,700	47,000
Short-term investments	70,000	30,000
Trade and Other Payables	9,360	6,700
Cash and Cash Equivalent	2,500	1,500
Inventory at year end	85,000	72,000
Receivables	6,500	10,500
Development Bond Issued	150,000	100,000
Accumulated Surplus	-	264,986
Contribution from Other Government Entities	75,000	75,000

Notes relating to 2021

1. The Accountant for PIA records the transaction on a cash basis. For the 2020 audit adjustments were made to reflect the basis required for ISPAS. The audit was completed for 2020, therefore, those figures are final. The 2021 figures are not yet finalized.

2. Dividends received included $4,200,000 relates to amounts receivable on 31 December 2020. Dividend receivable as of 31 December 2021 is $1,100,000.

3. PIA receives an annual transfer of $30,000,000 for the National Agricultural Association for the operating of the industry.

4. Service Charge Outstanding as at 31 December 2021 was $442,000.

5. Interest receivable on Loans to Members as at 31 December 2020 received in 2021 was $2,080,000. Interest receivable at 31 December 2021 was 5,000,000.

6. All membership fees were paid in full. Ten members prepaid their membership for 6 months at $12,000 per month.

7. Only 80% of the Grants Committed were received. The Grants are normally received on a quarterly basis.

8. To secure adequate storage in 2021, payments of 1,612,000 was made in advance.

9. All the surplus, except 25% which are for several associates, are returned to the National Agriculture Association.

10. Bond issued in 2020 was issued for 200,000,000. There was a repayment of $50,000 in 2021.

11. All statutory was paid at year end