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Question: Present and prepare the Statement of Financial Position as at 31 December 2019.

The following are balances extracted from the book of X-ray Medical Clinic on 31 December 2019. RM 33910 Capital as at 1 Jan 2019 Purchase on medical supplies Service revenues from patient treatment 10000 45000 350 Petty expenses Medical supplies inventory (1 Jan 2019) 8500 Accounts receivable 1300 Accounts payable 2780 Paid Rent 3600 Insurances 620 Wages 2400 Stationeries 310 Assessment rate 1590 Mortgage loan 10000 Cash 530 8310 Bank (credit balance) Fixtures and fittings 40000 Interest on loan 800 Machines and equipment 30000 The medical supplies inventory as at 31 December 2019 is RM9,800