1. The following is a list of assets and claims of a toy manufacturing company at a particular point in time:
   • Short-term borrowings: €21,000
   • Property: €250,000
   • Inventories of raw materials: €20,500
   • Trade payables: €26,000
   • Plant and equipment: €122,000
   • Loan from Toy Finance Co. (long-term borrowing): €101,500
   • Inventories of finished goods: €30,000
   • Delivery vans: €52,000
   • Trade receivables: €37,500

Required:

Draw up a statement of financial position incorporating these figures. (Hint: There is a missing item that needs to be deduced and inserted.)