| ASSETS | Amount (SGD) |
| Current Assets | |
| Cash and Cash Equivalents (Note 1) | 25,000 |
| Accounts Receivable (Note 2) | 18,000 |
| Inventory | 12,500 |
| Prepaid Expenses | 1,500 |
| Total Current Assets | 57,000 |
| |
| Non-Current Assets | |
| Property, Plant & Equipment | 150,000 |
| Less: Accumulated Depreciation | -30,000 |
| Intangible Assets (e.g., Software) | 10,000 |
| Total Non-Current Assets | 130,000 |
| |
| TOTAL ASSETS | 187,000 |
| |
| LIABILITIES & EQUITY | Amount (SGD) |
| Current Liabilities | |
| Accounts Payable (Note 3) | 20,000 |
| Accrued Expenses | 5,000 |
| Short-term Loans | 15,000 |
| Total Current Liabilities | 40,000 |
| |
| Non-Current Liabilities | |
| Long-term Loan | 50,000 |
| Total Non-Current Liabilities | 50,000 |
| |
| Equity | |
| Share Capital | 50,000 |
| Retained Earnings | 47,000 |
| Total Equity | 97,000 |
| |
| TOTAL LIABILITIES & EQUITY | 187,000
|