You are informed that the non-current assets totaled €350,000, current liabilities €156,000, the opening retained earnings totaled €103,000, the administration expenses totaled €92,680 and that the available ratios were the current ratio 1.5, the acid test ratio 0.75, the trade receivables collection period was six weeks, the gross profit was 20% and the net assets turned over 1.4 times.

Required:
Prepare the statement of financial position from the above information.