The following is a list of assets and claims of a manufacturing business at a particular point in time:
........................................................................................................................£
Short-term borrowings ............................................................................22,000
Property ...................................................................................................245,000
Inventories of raw materials ....................................................................18,000
Trade payables ..........................................................................................23,000
Plant and equipment ..............................................................................127,000
Loan from Manufacturing Finance Co. (long-term borrowing) .........100,000
Inventories of finished goods ..................................................................28,000
Delivery vans ..............................................................................................54,000
Trade receivables .......................................................................................34,000

Required:
Write out a statement of financial position in the standard format incorporating these figures. (Hint: There is a missing item that needs to be deduced and inserted.)