Accounts payable for goods 132,000

Accounts payable for services 40,000 

Accounts receivable, bill of exchange 10,000 
Accumulated depreciation of constructions 30,000 
Advances to suppliers 12,000 
Called subscribed capital receivable 3,000 

Capital grants 40,000 

Capital stock 150,000 
Cash 84,150 
Cash equivalents 500,000 
Constructions 120,000 
Expenses paid in advance 5,500 
Impairment of constructions 6,000
Impairment of inventories of other supplies 400 
Income for the year 308,750 
Interest payable to credit institutions 3,000 
Inventories of other supplies 1,500
 Land 140,000 
Provisions for other responsibilities 20,000 
Salary paid in advance 3,000 
Short-term debt with credit institutions  150,000
Short-term holdings in equity 6,000 
VAT payable 5,000 
 Obrero Company
Balance Sheet
For the year ended December 31, 200X

Assets
Cash 84,150.00
Cash Equivalents 500,000.00
Accounts Receivable
Bill of Exchange 10,000.00
Subscription Receivable 3,000.00
Short-term holdings 6,000.00
Advances to Suppliers 12,000.00
Prepaid Expenses 5,500.00
Prepaid Salaries 3,000.00
Inventories
Other Supplies 1,500.00
Impairment - 400.00 1,100.00
Land 140,000.00
Constructions (in Progress) 120,000.00
Impairment - 6,000.00
Accumulated Depreciation - 30,000.00 84,000.00
Total Assets 848,750.00

Liabilities
Accounts Payable
Goods 132,000.00
Services 40,000.00 172,000.00
Short-term debt 150,000.00
Interest Payable 3,000.00
Vat Payable 5,000.00
Contingent Liability (Provisions) 20,000.00
Total Liabilities 350,000.00
Equity
Capital
Grants 40,000.00
Stock 150,000.00 190,000.00
Income for the year 308,750.00
498,750.00
Total Liabilities and Equity 848,750.00
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