Accounting term Definition Assets Liabilities Capital Inventory Trade receivables Trade payables Assets $ Liabilities $ Capital $ 126 500 84 500 ………. 163 250 ……….. 125 000 ……….. 19 380 79 000 205 340 112 590 ……….. Asset Premises Loan from AB Loans Inventory Trade payables Motor vehicle Balance at bank Loan to employee Trade receivables Liability