The following items are relate account balances for Johnson Engineering as at year end 5 April: 3 Financial Statements Item Amount Equipment Creditors Bank overdraft Product inventory Debtors Buildings and land Capital at previous year end Cash Vehicles Office equipment Profit for year Dividend payment 82,000 12,000 16,000 20,000 11,000 92,000 190,000 12,000 5,000 9,000 25,000 12.000 Establish the balance sheet for the company