The Asset section of the Balance Sheet of Premium Products Ltd at the 30^thJune 20X4 is presented below:

Debtor Current 0-30 days 31-60 days 61-90 days 91+ days S P. Mccartney 14,000 15,500 J. Lennon 8,721 24,895 G. Harrison 3,666 2,991 2,252 R. Starr 18,020 T. Jones 15,291 3,042 S. Nicks 3,720 I. Gillian 41,797 20,633 F. Mercury 6,265 3,722 6,288 947 M. Loaf 9,939 R. Daltrey 8,832 21,043 K. Moon 7,709 3,021 4,476\fCurrent Assets Cash at Bank 135,666 Inventory 265,400 Accounts Receivable 225,790 Less Allowance for Doubtful Debts (15,460 210,330 611,396 Non-Current Assets Plant & Equipment 2,250,000 Less Accumulated Depreciation (825,000) 1,425,000 Intangibles 378,000 1,803,000 TOTAL ASSETS 2,414,396