 the statement of changes in equity. This is a small statement, but this belongs to the shareholders. Only there are three items, share capital, share premium and then retained earnings. Opening balance of previous year and then issue of new shares. There is a previous error, so that error will state to the retained earnings. Then dividend paid is deducted. Now the remaining is 9124 and then they start working how these figures in the balance sheet where the workings are required. Account receivable 1314 minus bad debts and then allows 5% of this 1200 5% of that. And the next is administrative expenses and selling and distribution expenses schedules. Individual bad debts write off, allowance for bad debts, audit fee, office staff salaries, depreciation building, miscellaneous administrative expense, all together it is 3,624,000. Selling and distribution expenses, some people use it, marketing expenses is the same thing. Distribution expense, staff salaries, advertisement expense, depreciation of motor vehicle. The total is 860. Now non-current assets, three building plant motor vehicle and then cost, accumulative depreciation of previous year and then book value and then we have depreciation for the year 750, 276 and 60. So, the net book value at the end of this year is 912. Now assessing a company's health. In fact, this balance sheet, a change of financial position answers questions like, is the company solvent? As in this case you have seen that there is a negative working capital. So, it means there is something wrong somewhere. They have to take care of it. Can the company pay its bills? How has owner's equity grown over time? Investors can learn much more detailed examination of balance sheet and its notes attached. In fact, these are just now since we need to know more about it, then we should go back to the notes to the accounts. There you got the details of it. A lot of details are available in the notes to the accounts. In fact, notes to the accounts are the integral part of these statements. If you read statements and you do not follow the notes, it is not possible to understand. You need to go back to the notes and see how these figures are arrived at. Thank you very much.