Trial Balance of Shield Company Limited as At 31 December 2021 Debit Credit 100,000 150,000 231,650 25,000 37,000 5,500 4,500 50,000 Authorized Capital (100,000 @ $1) Buildings Mortgage Unissued Capital (25,000 @ $1) Profit and Loss Appropriation Account Bank Overdraft Furniture General Reserve Investment in Fixed Deposit Cash at bank Debtors Accounts Payable Final dividend payable Interest due Electricity expense due Stock at end Provision for depreciation-furniture Machinery Land Goodwill 5,000 50,000 5,000 35,000 8,500 1,500 1,500 7,000 850 50,000 170,000 5,000 47,1500 47,1500 Required: Study the information above and prepare a fully classified balance sheet of Shield Company Limited as at 31st December 2021