I have been requested to create a Balance Sheet for Evelyn's Pet Store as at the 30/6/20x3. The Balance Sheet should clearly show the Current and Non-Current Assets and Liabilities.

Account Name	Debit $	Credit $
Accounts Receivable	10,600
Drawings	14,000
Investments (maturity 1/12/20x6)	12,000
Inventory	9,000
GST Paid	1,260
Land & Buildings	260,000
Motor Vehicle	45,000
Accounts Payable		9,660
Accumulated Depreciation - Motor Vehicle		15,100
Allowance for Doubtful Debts		210
Bank Overdraft		1,800
GST Collected		2,900
Capital		40,000
Mortgage on Land & Buildings		156,800
Advertising	4,200
Bad Debts	240
Discount Allowed	1,800
Electricity	3,500
Interest Expense	330
Insurance	3,500
Cost of Sales	161,500
Rent	8,000
Telephone	1,890
Wages & Salaries	65,000
Sales		375,000
Discount Received		1,200
Accrued Income	150
Interest Income		9,000
Depreciation - Motor Vehicle	9,000
Prepaid Insurance	700
	611,670	611,670