The following balances have been extracted from the books of the limited companies Alma, Bella, Carla, Deborah and Eloise at 30 April 2019. Using the statement of financial position format presented in this chapter, draw up the statement of financial positions for the five companies at 30 April 2019.

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Share capital Cash at bank Goodwill Inventory Trade payables Plant and machinery Trade receivables Bank overdraft Loans due on 30 April 2026 Loans due by 30 April 2020 Land and buildings Taxation payable Cash in hand Trademarks Motor vehicles Tax repayment due Retained earnings Share premium Alma £000 1,000 1,000 1,450 2,000 1,750 800 1,000 200 4,500 540 10 - 2,770 1,500 Bella £000 5,000 800 - 700 4,000 9,500 3,000 10,000 400 17,100 1,100 25 1,500 4,625 7,500 Carla £000 2,500 - 400 800 1,750 3,750 2,750 1,250 1,500 300 10,200 800 15 200 1,950 7,465 4,500 Deborah £000 3,000 550 250 750 5,600 4,250 2,950 - 8,750 - 8 100 1,250 250 Eloise £000 4,500 200 500 900 5,800 5,000 3,100 - 15,000 12 450 1,600 800 5,508 8,262 5,000 9,000