Using the provided information how would one generate a hypothetical interim reporting financial statement

Book Values $210,000 41 ,ooo 2,000 1 5,000 O 23,000 3,000 80,000 15,000 $389,000 Book Values 0 14,000 200,000 O 75,000 60,000 4,000 36,000 $389,000 CHAPLIN COMPANY Statement of Financial Affairs June 30, 2014 Assets Pledged with fully secured creditors: Land and building Less: Notes payable (long term) , Interest payable Pledged with partially secured creditors: Inventory Less: Notes payable (curren0 Free assets: Cash Investment in marketable securities Dividends receivable . Accounts receivable paid expenses Equipment Intangible assets Total available to pay liabilities with priority and unsecured creditors Less: Liabilities with priority (see@below in Liabilities) Available for unsecured creditors Estimated deficiency $231,000 (200,000) (5,000) $ 45,000 (75,000) AvailaNe for Unsecured Creditors $26,000 2.000 20,000 soo 12,000 1,000 32,000 93,500 (36,500) 57.000 38,000 $95,000 Unsecured Non priority Liabilities Liabilities and Stockholders' Equity Liabilities with priority. Administrative expenses (estimated) Salaries payable (accrued expenses) Payroll payable (xcrued experses) Total Fully secured creditors: Notes payable Interest payable Less: Land and building. Partially secured creditors: Notes payable Less: Inventory Unsecured creditors: Accounts payable Accrued expenses (Other than salaries and payroll tax) Stockholders' equity . 21.500 13,000 1,000 2,000 36.500 @ 200.000 5,000 (231,000) 75,000 (45,002) 30,000 60,000 4,000 $95,000