 How to be alive in a shaitwan ir-rajeem? Bismillahir Rahmanir Rahim. Again, a practical question. So, let's see the question. Comparative financial position, cash, opening balance, then account receivable, then inventory, then equity investment. This equity investment is basically that company invested in some other company's share. So, it's not company own share, machinery, building land. So, the balance, it's not a complete balance sheet. Look at, these are the asset side only and we need to prepare. Then the other thing is on the other side allowance for bad debts, then depreciation and then accounting depreciation, building accounts payable, accounts accrued expenses, long term notes payable, ordinary share capital, retained earnings and the balance sheet, trial balance is complete. Now, income statement is also there. The sale, cost of sales, gross profit, operating expense and note here, depreciation included in this as well as the bad debts included in this. So, we need to see how these two figures will be taken care when we are preparing the statement. Then income from operation and then we have a gain on sale of investment and we have a loss on sale of machinery and the net income for the year is 42,500. Now, this is basically a question which involves a lot of calculations. So, we need to see how each figure of each activity is going to be recorded. Investing, financing, operating, using a direct method, indirect method. Now, additional information is net income for the year given at per question. Cash dividend declared and paid during the year is also given. Then 20% stock dividend. This is what basically that company have given not a bonus shares actually. It's not a cash dividend, it's a bonus share. So, again, there is increase in the capital but it is rejection from the retained earnings and no money coming in or going out. Equity investment that you have invested somebody's business so you have sold cost was 25 and you sold it for 28,750. So, there is a gain of 300,750. Then there is a machinery costing 3000,750 on which 750 depreciation has been accumulated and sold for 2200. Again, look here that there is 3000 of machinery net book value you are selling for 2200. So, there is a loss of 800. So, we have to see how this loss and the gain on sale of investment will be added to the profit and loss account or deducted from the profit and loss account when working the cash flow statement using indirect method. Thank you very much.