Using the following information, prepare a classified balance sheet for ABC Company as of 31 December 2019:

Determine: 

1- Non-current Assets 

2- Current Assets 

3- Non-current Liabilities 

4- Current Liabilities  

Inventories Short-term borrowings $10,000 Trade payables $30,000 Plant and equipment Long-term borrowings $124,000 Property Motor Vehicle Cash Drawings $30,000 Trade receivables $60,000 $40,000 $150,000 $45,000 $10,000 Equity at Dec 31, 2014 $151,000 $15,000 Profit $15,000