The following account balances were provided by nicanor processing as of december 2018

Notes receivable trade Notes payabie-trade Income lax payable Patent Cash on hand awaiting deposit Accounis receivable trade Finished goods Ciaims receivable Franchise Goods in process Goodwill Factory supplies Office supplies Cash in bank Sinking fund Raw materials Nicanor, Capital Time deposit, due in 60 days Investment in subsidiary Allowance for doubtful accounts Land 2.530,000 1,500,000 250,000 150,000 500,000 2,000,000 900,000 200.000 200,000 400,000 500,000 100,000 40,000 1,400,000 250,000 300,000 13,260,000 1,000,000 1,200,000 200,000 2,500,000 20 150000 300,000 Witinholding tax payable SSS payable Accumulated depreciation building 1,500 000 Accumulated depreciation - machinery Refundable deposii of customers -long term Prepaid insurance Investment in bonds Bonds payable 500,000 6,000,000 3,000,000 Machinery Advances to officers collectible in 2021 Nicanor, Drawing Accrued interest on notes receivable Deferred tax liability Accounts payable Trading securities Cash surrender value Waranty payable 700,000 120,000 100,000 2,500,000 400,000 120,000 300.000 Required: Prepare the statement of financial position of Nicanor Company as of December 2018 with supporting schedule 31, Notes receivable trade Notes payabie-trade Income lax payable Patent Cash on hand awaiting deposit Accounis receivable trade Finished goods Ciaims receivable Franchise Goods in process Goodwill Factory supplies Office supplies Cash in bank Sinking fund Raw materials Nicanor, Capital Time deposit, due in 60 days Investment in subsidiary Allowance for doubtful accounts Land 2.530,000 1,500,000 250,000 150,000 500,000 2,000,000 900,000 200.000 200,000 400,000 500,000 100,000 40,000 1,400,000 250,000 300,000 13,260,000 1,000,000 1,200,000 200,000 2,500,000 20 150000 300,000 Witinholding tax payable SSS payable Accumulated depreciation building 1,500 000 Accumulated depreciation - machinery Refundable deposii of customers -long term Prepaid insurance Investment in bonds Bonds payable 500,000 6,000,000 3,000,000 Machinery Advances to officers collectible in 2021 Nicanor, Drawing Accrued interest on notes receivable Deferred tax liability Accounts payable Trading securities Cash surrender value Waranty payable 700,000 120,000 100,000 2,500,000 400,000 120,000 300.000 Required: Prepare the statement of financial position of Nicanor Company as of December 2018 with supporting schedule 31