Use the information provided to prepare a pro forma statement of financial position as at 31 Dec 2018

d Statement of Financial Position as at 31 December INFORMATION cember 2017, Finch Limited was planning its financial needs for the coming year. As a first indication, the rm's management required a pro forma Statement of Financial Position as at 31 December 2018 to gauge financial needs at that time. The financial condition as at 31 December 2017 was reflected in this Statement of Financial Position: ition as at 31 December 2018 to gauge the Statement of Financial Position as at 31 December 2017 ASSETS Non-current assets Property, plant and equipment Accumulated depreciation Other non-current assets Current assets Inventories Accounts receivable Cash and cash equivalents Total assets 451 800 843 000 (434 600) 43 400 2 982 400 1 825 400 722 400 434 600 3 434 200