The following are extracted balances from The Muppets Inc accounting records along with other information relating to the business's year-end on 30 April 2017:

Share Capital as of 1 May 2016 114,755

Machinery cost 100,000

Sales Revenue 59,000

Motor Vehicles cost 50,000

Purchases 25,000

Trade Receivables 13,500

Trade Payables 12,500

Accumulated depreciation: Machinery 10,000

VAT payable 7,750

Net Profit as at 30 April 2017 7,105

Accumulated depreciation: Motor Vehicles 5,000

Water 4,500

Inventory as at 1 May 2016 3,500

 Wages and Salaries 3,500

Rent 3,000

Bank (DR balance) 1,800

Purchases Return 1,355

Municipality tax 1,250

Bad Debts are written off 1,150

Sales Returns 1,250

Discounts Allowed 950

Cash in Hand 760

Drawings 750

Discounts Received 550

Notes:

The Rent figure includes $600 relating to May, June, and July 2017.

The Machinery still has to be depreciated at year-end by 10% straight line.

There were unpaid Wages and Salaries at year-end 30 April 2017 of $800.

The scheduled inventory count at year-end 30 April 2017 valued Inventory at $5,000.

Motor Vehicle's year-end depreciation (diminishing /reducing balance at 10%) has not yet been calculated.

Required: 

Prepare a Statement of Financial Position for its year-end.