Prepare a Statement of Financial Position using the narrative format as at 30 June 2021.

The following represents the adjusted trial balance of Nicholas Kent Architects as at 30 June 2021. Nicholas Kent Architects Adjusted Trial Balance 30 June 2021 Account Debit Credit $ Cash at Bank $59,700 Sales Revenue 98,900 Loan Payable to ABC Bank due on 31 December 2023 25,000 Capital - N. Kent at 1 July 2020 41,300 Revenue Received in Advance 4,200 Rent expense 22,000 Wages Payable 4,800 Office Equipment 60,000 Drawings - N. Kent 15,000 Depreciation Expense 6,000 Interest Revenue 4,000 Cleaning expense 8,700 Accounts Payable 10,400 Wages expense 15,100 Accumulated Depreciation - 12,000 Office Equipment Accounts Receivable 14,100 Total 200,600 200,600