$(93-2)$:

$.$

ablanll wo dalli,

$2109/1/1/2018/2/242019/4/222019/3/92019/8/132018/12/31$

$2019$:

$80,000$

$(2018/12/31)$

$$:

$30,000$

$50\%(2018)$

$85,000$

$55,000$

$50\%(2109)$

$$:

$50\%(2018)(1,000)50\%(2019)(26,000)(2000)$

$128,000$

$(32,000)$

$96,000$

$2019/12/31$