Prepare the statement of financial position of Winter Ltd for the year ended 30 June 2017 in accordance with AASB 101, using the line items that a listed company is likely to use. Show all workings. Notes and comparative figures are not required.

The trial balance of Winter Ltd includes the following asset, liability and equity accounts at 30 June 2017
Financial statement presentation
The trial balance of Winter Ltd includes the following asset, liability and equity accounts at 30 June 2017:

  DR
 
$
CR
 
$
Cash at bank 18,200  
Cash management account 150,000  
Accounts receivable 123,900  
Interest receivable 6,700  
Inventory 212,400  
Raw materials 100,500  
Prepaid rent 13,600  
Investment property 614,000  
Loan receivable 60,000  
Land (at cost) 1,100,000  
Plant and equipment (at cost) 652,200  
Accumulated depreciation – plant and equipment   104,300
Goodwill 68,300  
Accounts payable   75,800
Allowance for doubtful debts   14,600
Current tax liability   33,500
Accrued wages payable   8,200
Interest payable   8,300
Dividends payable   45,000
Provision for annual leave   36,000
Provision for long service leave   27,000
Provision for warranty   17,000
Debentures (due April 2020)   600,000
Bank loan   500,000
Share capital   500,000
General reserve   276,800
Retained earnings   873,300
  $3,119,800 $3,119,800

Additional information:
All assets other than cash at bank, cash management account, accounts receivable, interest receivable, inventory, raw materials, and pre-paid rent are non-current.
All liabilities other than accounts payable, allowance for doubtful debts, current tax liability, accrued wages payable, interest payable, dividends payable and provisions listed below are non-current.
Provision for annual leave includes $19,000 payable within 1 year.
Provision for long service leave includes $8,000 payable within 1 year.
Provision for warranty includes $5,000 payable within 1 year.
In relation to the statement of financial position, where AASB 101 requires entities to disclose further sub-classifications of the minimum line items on the face of the statement or in the notes, the directors of Winter Ltd want to report only the minimum line items on the face of the statement, and leave the sub-classifications to be disclosed in the notes.
Required:
Prepare the statement of financial position of Winter Ltd for the year ended 30 June 2017 in accordance with AASB 101, using the line items that a listed company is likely to use. Show all workings. Notes and comparative figures are not required.
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