The following balances were obtained from the books of accounts of Wasi enterprise as at 31st December 2025. Construct a statement of financial position at 31st December 2025

Taarifa ya Hali ya Kifedha ya Wasi Enterprise kufikia tarehe 31 Desemba 2025

$$\begin{array}{lrr} \textbf{Mali} & & \\ \quad \textbf{Mali zisizohamishika} & & \\ \quad \quad \text{Gari la Kampuni} & 530,000 & \\ \quad \quad \text{Samani} & 120,000 & \\ \quad \quad \textbf{Jumla ya Mali zisizohamishika} & & 650,000 \\ & & \\ \quad \textbf{Mali za sasa} & & \\ \quad \quad \text{Akiba (Inventory)} & 32,000 & \\ \quad \quad \text{Wadaiwa (Accounts receivable)} & 28,000 & \\ \quad \quad \text{Fedha Benki (Cash at bank)} & 160,000 & \\ \quad \quad \text{Fedha Taslimu (Cash in hand)} & 50,000 & \\ \quad \quad \textbf{Jumla ya Mali za sasa} & & 270,000 \\ & & \\ \textbf{JUMLA YA MALI} & & \textbf{920,000} \\ & & \\ \textbf{Mali ya Mmiliki na Madeni} & & \\ \quad \textbf{Mali ya Mmiliki (Equity)} & & \\ \quad \quad \text{Mtaji (Capital)} & 550,000 & \\ \quad \quad \text{Punguza: Michoro (Drawings)} & (40,000) & \\ \quad \quad \textbf{Jumla ya Mali ya Mmiliki} & & 510,000 \\ & & \\ \quad \textbf{Madeni yasiyo ya sasa} & & \\ \quad \quad \text{Mkopo wa Benki (Bank loan)} & 380,000 & \\ \quad \quad \textbf{Jumla ya Madeni yasiyo ya sasa} & & 380,000 \\ & & \\ \quad \textbf{Madeni ya sasa} & & \\ \quad \quad \text{Wapewaji (Accounts payable)} & 30,000 & \\ \quad \quad \textbf{Jumla ya Madeni ya sasa} & & 30,000 \\ & & \\ \textbf{JUMLA YA MALI YA MMILIKI NA MADENI} & & \textbf{920,000} \\ \end{array}$$

Jumla ya Mali ni sawa na Jumla ya Mali ya Mmiliki na Madeni, ikionyesha usawa wa taarifa ya kifedha.