(a) (b) (c) (d) Current assets 13,100 18,700 13,400 ? Non-current assets 53,200 70,600 110,800 68,100 Current liabilities 14,700 11,800 9,100 17,200 Non-current liabilities 17,700 ? 41,200 51,500 20,700 29,500 ? 26,500 Opening capital Profit or loss 19,500 17,200 37,900 (9,900) 7,400 Drawings ? 8,700 11,500 Complete the missing figure in column (a). Then, work your way through the remaining figures. (a) (b) (c) (d) Current assets 13,100 18,700 13,400 Non-current assets 53,200 70,600 110,800 68,100 Current liabilities 14,700 11,800 9,100 17,200 Non-current liabilities 17,700 41,200 51,500 Opening capital 20,700 29,500 26,500 Profit or loss 19,500 17,200 37,900 (9,900) Drawings 8,700 11,500 7,400