23 5 8 9 10 11 12 13 14 15 16 17 AL MAS Shop Al Zahra Shop Trade and other payable 510,870 Trial Balance Balance sheet Borrowing 274 201 31 December, 2020 As of December, 2020 Account Debit Total Current Liabilities Credit 785,071 Assets Cash in hand 5,300 Non-Current Labilities: Current Asset: Sale 50,000 Supplies 121,553 Long-term loan 2.149,133 Cath in bank 10,000 Account Receivable 10,800 Financial asset at fair value through profit or loss 138,146 Advanced from customer 114,918 Inventory Investment in term deposit 577,544 1.500 27,000 Provision for employees' end of service benefits 120 612 Other receivable 760,370 Total Non-Current Liabilities 2.334,663 6,700 Cash equivalent 127,394 Land Intangible asset Prepaid insurance Account payable Interest payable 2.000 Total abilities 3,169,734 Total current assets: 1,725,707 5,100 Equity: GOO Non-Current Assets: Share capital 1145.252 Trade receivable 900 Property 4,031,488 Treasury shares 173,516) Investment Property 1,458,976 Financial debt 1500 4,693,986 Investment in joint venture Legal reserve 949,910 30,000 Investment in association 5,365434 General reserve 623,542 4500 Long-term loan Income tax payable Band payable Wages payable 4,100,684 Financial asset at fair value through other comprehensive Income 1000 3,886,259 Fair value reserve Loan granted to other companies 175,340 400 295,736 Hedging reserve Total non-current asset 16,081,832 Owner Drawing 7,000 Retained earnings 4,010,829 Total Assets: 17,807,539 Purchase 5,500 Non-controlling interest 55,717 9500 Liabilities and Equity: Notes payable Consultation revenue Total Equity 14,637,805 4300 dabilities: Total equity and liability 17,807,539 2000 Current Liabilities: Salary payable Capital 13,000 30,100 A. From the given trial balance of AL Mas Shop, prepare Administrative expenses Salary expenses B. Given the following balance sheet for Al-Zahra Shop. you are required to 1. Calculate the following ratios for each company 1. Current ratio II. Debt ratio 20,000 1. Income statement for the year 2020 (5 marks) Furniture 7000 LIL Rent Revenue 11,000 2. Balance sheet for 31st December, 2020 (15 marks) Quick ratio Equity multiplier Debt to equity ratio Total 133900 133900 IV. v