 Now let's have another question regarding the contracts, the contract of construction basically. Let's see. Detail of a long-term contract with governments on 1st May 2019 and 30th May 2020 were the detail up to 30th April 2020. Invites to client for work done. Cost incurred to date on work completed. Inventory purchase not yet used. You have bought cement for this particular contract. Progressive payment received. Expected future cost to complete the project. If you want to complete it, you will have to increase the cost of 400,000 to 400,000. Total contract revenue is 3 million. Company used the percentage of cost incurred to total cost to calculate attributable profit. Now this is a long-term contract. So you have to see how to record profit and how to record revenue. Because immediately you can't record 300 million. The percentage given is the percentage method. You see how much you have worked and accordingly you will record profit and revenue. The requirement is the revenue, how much revenue to be recorded, the cost of sales to be recorded, attributable profit and the work in progress. Because it is not yet complete, so whatever is going on, it is still in process. So how much? Account receivable. Now the cost incurred to work done is 1.5 million. And inventory cost 250 and expected future cost is again 400. So total cost of this contract is going to be 2.150 million. Now cost incurred to date is 1.5 million. So the percentage if you work it out to the total cost, it comes to around 70%. Now it is said that the work you have done in the past 70% job is completed. Total contract revenue is 300 million and total cost is 2.140 million. The estimated profit is going to be 850. Now in income statement, how to record the revenue? Straight away to 3 million is 70% of revenue. And the cost incurred is 1.5 million, then your profit will be 600,000. Now this is not exactly tentative. That is why we have taken this out with a percentage. When it is complete, you never know there is going to be a loss or profit. But up till this stage, there is a profit. Now the work in process. Cost incurred to date, then add profit for the period and deduct progressive billing. Normally, it is not like this that you add your profit and make a billing according to the cost. So working progress to statement of financial position which will go to the balance sheet is 100,000. Now account receivable, the advice you have done to million when you have received 1.5 million. So still amount receivable again in this balance sheet will come in your receivable. It happens sometime that you get more money. So in that case, then it will become your liability. You will show it in liability in the balance sheet, not in assets. Another important thing about long term contracts is that you have to take out the work that you have done every year to date. In the first year and second year, then you have to combine the first year and second year. And then you have to see the profit. And the profit that you took last year will be minus. The balance will be taken in the second year. It is a very long term contract and that is how we calculate profit and loss on a long term contract. Thank you very much.