Using the provided information how would one generate a hypothetical interim reporting financial statement
 

Book Values $210,000 41,000 2,000 15,000 -0- $ 23,000 3,000 80,000 15,000 $389,000 Book Values -0- 14,000 -0- 200,000 -0- 75,000 60,000 4,000 CHAPLIN COMPANY Statement of Financial Affairs June 30, 2014 Assets Pledged with fully secured creditors: Land and building Less: Notes payable (long term) Interest payable Pledged with partially secured creditors: Inventory Less: Notes payable (current) Free assets: Cash Investment in marketable securities Dividends receivable Accounts receivable Prepaid expenses Equipment Intangible assets Total available to pay liabilities with priority and unsecured creditors.. Less: Liabilities with priority (see below in Liabilities) Available for unsecured creditors Estimated deficiency Liabilities with priority: Administrative expenses (estimated). Salaries payable (accrued expenses) Payroll taxes payable (accrued expenses). Total Liabilities and Stockholders' Equity Fully secured creditors: Notes payable Interest payable Less: Land and building. Partially secured creditors: Notes payable Less: Inventory Unsecured creditors: Accounts payable.. Accrued expenses (other than salaries and payroll taxes) 36,000 Stockholders' equity. $389,000 $231,000 (200,000) (5,000) $ 45,000 (75,000) $ 200,000 5,000 (231,000) Available for Unsecured Creditors $ 21,500 13,000 2,000 $36,500 A $ 75,000 (45,000) $26,000 -0- 2,000 20,000 500 12,000 1,000 32,000 -0- 93,500 (36,500) B 57,000 D 38,000 E $95,000 Unsecured- Nonpriority Liabilities $ 1,000 --0- 30,000 60,000 4,000 -0- $95,000