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Prepare a statement of financial position for the Ted Hills Hardware Store as at 31 December 20X6, given the information below. $ Capital as at 1 January 20X6 47,600 Profit for the year to 31 December 20X6 8,000 Freehold premises, net book value at 31 December 20X6 50,000 Motor vehicles, net book value at 31 December 20X6 9,000 Fixtures and fittings, net book value at 31 December 20X6 8,000 Long-term loan (mortgage) 25,000 Bank overdraft* 2,000 Goods held in inventory for resale 16,000 Receivables 500 Cash in hand * 100 Payables 1,200 Taxation payable 3,500 Drawings 4,000 Accrued costs of rent 600 Prepayment of insurance 300 A shop might have cash in its cash registers, but an overdraft at the bank