The following is an extract from the Financial Statements of Shoots Ltd, an unquoted company, as at 31st October 2019.

	000
Non-Current Assets (Carrying Amount)	320
Net Current Assets	140
	460
Financed by:
1 ordinary shares	100
Reserves	260
3% loan notes (2029)	100
	460

Additional Information:

Loan notes are redeemable at a premium of 5% Current market value of freehold property is 60,000 more than the book value All other assets are realisable at their book value.

Required:

Complete the table to calculate the adjusted book value of the company:

(Words will go on the left, numbers on the right)

Non-current Assets as per SoFP	320,000
	60,000
Adjusted value of non-current assets:
Net Current Assets	140,000
Total Assets less Current Liabilities
Adjusted Net Assets: