The expected accounts for assets, liabilities and equity of Batteries R Us Ltd as at 30 June 2022 are as follows:

Table A-2

Accounts	Amount ($)
Accounts receivable	4,600,000
Accounts payable	5,200,000
Bank	950,000
Capital	15,000,000
Dividends paid	650,000
Equipment	12,000,000
Fixtures	2,500,000
GST Collected	800,000
GST Paid	350,000
Inventory	1,950,000
Land and Buildings	28,000,000
Mortgage	27,000,000

2.2 Balance Sheet

Balance Sheet – Electric Vehicle Battery

Batteries R Us Ltd (Electric Vehicle Battery) Balance Sheet as at 30 June 2022
Current Assets	$	$
Non-Current Assets
Total Assets
Current Liabilities
Non-Current Liabilities
Total Liabilities
Net Assets
Equity
Total Equity