 Now, the third statement out of that questions we have discussed earlier, the statement of financial position. Normally, we used to call it balance sheet, but the IES said the name should be statement of financial position, while talking to each other we can call it balance sheet, but when we are presenting it for the report purposes, for display purpose we need to use this word statement of financial position. The name and the period, non-current assets, property, plant and equipment, that is you look into the schedule which we prepared, where the assets and how much depreciation and what is accumulated depreciation, what is the net book value, so here we report net book value. Current assets inventory, inventory this inventory is of end of the year inventory, not the beginning, because the cost of goods sold has already prepared, so it means the opening inventory has already been consumed and this remaining is the closing inventory. Trade receivables, bank account and if there is any cash in hands put together, so one figure give a detail of it also, that this is a petty cash we have, this is a cash in hand we have, this is cash equivalent we have, so we put together and one figure here, so that detail is in the notes to the account. So total assets, now this equity and reserves and retain earning again from the statement of change in equity, these three figures are there, so total equity is 151, 205, now non-current asset we have just a loan of 6%, now important thing about it that 6% loan, 6% is a rate of interest we charge, now they have already given you the finance charge, so we are not supposed to rework, but in case they don't mention it is a trial balance, then definitely you need to work out a provision for it, so in this case it is already given, so we take it from there, but do remember here we reduce 1000 which he has taken to the administrative expense, taking out from there and removing it from here, deferred revenue, this deferred revenue is basically that service charges, then deferred tax we don't know exactly where it is going to be adjusted, so that's why it is in the long term, total non-current liabilities, then we have the current liabilities, creditors, accrued liabilities and then deferred revenue and the provision for tax and the total current liabilities and the, we add up three figures, one equity, non-current liabilities and current liabilities add up to our total liabilities and equity, now the working, schedule of fixed assets, no it's a small question, that's why it's not so big, but we got land, we got building, we got plant, we got furniture, but start with the cost and then this adjustment for revaluation, because in the adjustment we talk about revaluation, so this revaluation reserve is there, now when we have cumulative depreciation, previous year, current year depreciation, now this is written down value, what is this basically, is it on a straight line basis or written down value basis, so now in this case we have taken on the written down value, how it work out, for example take the case of building, 40,000 minus 9,000 so whatever figure is 31,000, 2% of that comes to 620,000, similarly for plant and similarly for furniture, cost minus depreciation already charged, the balance is charged here, so net assets of this together, clear, now so far the working is concerned of number one, that is regarding the revenue, we added 8,800 due to that service charges, we asked for it, sale of goods to the customer, 10 million, its adjustment is done, how we have worked out 8,800, similarly in third, cost of sales, this is given in the balance sheet and we adjusted it, total depreciation, which is 4 assets, total depreciation is added on it, so suppose the account is right off, that means we have debited it and created the deferred revenue, so we have to adjust it before we go ahead with the accounts preparation, thank you very much.