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Ms. Sheppard’s Bathroom Renovation StoreBalance Sheet as at 31 Dec 2012
$$
OWNER’ EQUITYCapitalAdd: Net ProfitLess Drawings
Represented by:
ASSETSCurrent AssetsCashInventoryDebtor
Non-current AssetsOffice ApartmentWarehouse Building
Total Assets
LIABILITIESNon-current liabilitiesBank Loan
Total Liabilities
NET ASSETS
$166,200$8,000$1,900
$150,000$30,000
$176,100
$180,000
$50,000
$300,000 $11,100 ($5,000)$306,100
$356,100
$50,000
$306,100