2. Next, list the liabilities and equity:
- Accounts payable: The accounts payable payment period is given as 73 days. Assuming the daily purchases are 1, the total accounts payable can be calculated by multiplying the daily purchases by the payment period: Accounts payable = Daily purchases x Payment period = 1 x 73 = 73.
- Equity: This represents the owner's investment in the business and can include capital, retained earnings, and reserves.

3. Finally, calculate the total assets and liabilities + equity:
- Total assets: Sum up the values of fixed assets, inventory, receivables, and cash and bank.
- Total liabilities + equity: Sum up the values of accounts payable and equity.

By following these steps, you can draw up a balance sheet based on the given information. Remember to adjust the values based on the actual figures provided in the question.