From the following data, construct a balance sheet for J Amy as at 30 April 2016.

Fixtures and fittings

43,450

Equipment

9,800

Inventory

3,413

Trade receivables

4,340

Bank

432

Trade payables

3,487

Cash

141

Capital

39,500

Net profit for year

21,904

Drawings

8,315

Long-term loan

5,000