Complete the $2017$ Statement of Financial Statement $($balance sheet$)$ for Sutherland Industries using the information that follows.

$\backslash$table$[[\backslash$table$[[$Statement of Financial Statement $($Balance Sheet$)],[$Sutherland Industries December $31,2017]],],[$Cash$,$R$60,000,$Accounts payable,R$240,000],[\backslash$table$[[$Marketable$],[$securities$]],50,000,$Notes payable,$],[\backslash$table$[[$Accounts$],[$receivable$]],,$Accruals,$40,000],[$Inventories$,,$Total current liabilities,$],[$Total current,,Long$-$term debt,$],[$assets$,,$Stockholders' equity,$1200,000],[$Net fixed assets,,Total liabs & owners',$],[$Total assets,,equity,$]]$

The following financial data for end $2017$ is also available:

i$.$ Sales totalled $R3,600,000.$

ii$.$ The gross profit margin was $25\%.$

iii. Inventory turnover was $6\mathrm{.}0.$

iv$.$ There are $360$ days in the year.

v$.$ The average collection period is $40$ days.

vi$.$ The current ratio was $1\mathrm{.}60.$

vii. The total asset turnover ratio was $1\mathrm{.}20.$

viii. The debt ratio was $60\%.$