Assets          Liabilities
X (100)         A (200)
 x1 (30)          a1 (150)
 x2 (30)          a2 (25)
 x3 (40)          a3 (25)
x1+x2+x3=X         a1+a2+a3=A

Y (150)         B (200)
  y1 (10)          b1 (80)
  y2 (40)          b2 (100)

Z (350)         C (100)

Tot. Ass. (500) Tot. Liab. (500)