Statement of Financial Position < < Assets < Non-current assets < 2 Property, plant and equipment < 4,200 < 4,200 Current assets < Inventories < Trade receivables < Cash < < Total assets Equity and liabilities Equity < Ordinary shares of 0.50 < Retained earnings < < 2 2,000 500 500 3,000 7,200 < 2 3,000 2,5001 Non-current liabilities < Borrowing-bank loan