The balance sheet of Alpha Ltd on 31/12/21 is the following

ASSETS	31/12/2021	31/12/2022	Liabilities	31/12/2021
Plot of land	40.000		Equity (stock price 3)	180.000
Building	200.000		Statutory Reserves	60.000
Depreciation	-40.000		Premium Reserve	20.000
Vehicle	80.000		New result	-30.000
Depreciation	-75.000		Total	230.000
Furniture	95.000
Depreciation	-72.000		Foreign Capitals
Participations	85.000		Long term Loan	120.000
Total fixed assets	313.000		Bills payable	40.000
Goods	60.000		Suppliers	50.000
Goods in pledge	20.000		Loan with pledged goods	14.000
Customers	30.000		Customers' downpayments	20.000
Downpayment to suppliers	20.000		Expenses payables	30.000
Prepaid expenses	20.000		Prepaid revenues	20.000
Available Funds	107.000		Total	294.000
Circulating Assets	257.000		Predictions	46.000
Total assets	570.000		Total liabilities	570.000

During the use of 2022, the following transaction took place.

Sale of goods with value EUR 80,000 and cost EUR 35,000, 80% of them paid by cash and the rest with a bill of exchange with added interest of EUR 1,200.

The company bought goods with value EUR 40,000, 60% paid by cash, 13,500 with offesetting downpayments of suppliers and with bills of exchange with value 3,000 EURO

The company bought a machine with value EUR 40,000 , downpaid EUR 20,000 via bank current account. The full payment will be deposited with the delivery of the machine which is expected the first semester of 2023.

The company on 1/7/21 took a loan from the bank EUR 14,000 with pledged goods of value 20,000 EURO and annual interest rate 10%. The company paid the loan in full on 30/6/22 by using bank current account.. Note that on 31/12/21 company paid only the interest which covered only the use of 2021.

Use the above info and create the balance sheet of 31/12/2022

Use the above info and create the balance sheet of 31/12/2022