Al-Maha petroleum manufacturing company income statement and balance sheet as on 31" December 2020 appears a follows: Particulars OMR Net Sales 400,000 Cost of Goods Sold 106,000 Interest Expense Tax 55,000 54,000 ASSETS OMR OMR Liabilities 150,000 80,000 Accounts payable Accrual account Short term debt 70,000 50,000 90,000 Cash Short term securities Accounts receivable Inventory Prepaid expenses Building 15,000 70,000 85,000 10.000 170,000 120,000 250,000 56,000 Long term Equity Common stock Retained oamings 311,000 185.000 Equipment Long term investment Goodwill B56,000 856.000 During 2020. Some of the oil barret leakage, sales return @ OMR 50,000 and closing rewable OMR RI