The summarised general ledger trial balance of Noah Ltd, a manufacturing company, includes the

following accounts at 30 June 2019.

Additional information

The bank overdraft is payable on demand and forms part of cash equivalents.

Bank loans include amounts repayable within 1 year $620 000.

Other loans outstanding are repayable within 1 year.

Provision for employee benefits includes $143 000 payable within 1 year.

Provision for warranty is in respect of a 6-month warranty given over certain goods sold.

The investments in unlisted companies are long-term investments.

Required

Prepare the statement of financial position of Noah Ltd at 30 June 2019 in accordance with

AASB 101/IAS 1, using the captions that a listed company is likely to use.

Allowance for doubtful debts $ 50000 Investments in unlisted companies Accumulated depreciation buildings Plant and equipment (at cost) Accumulated depreciation plant and equipment 80000 6 3036000 2 Provision for employee benefits $12811 000 $12 811000