Barakah Company Balance Sheet as at 31st December 2019 Financed by: Fixed Assets (net after depreciation) $ $ $ Paid-up: Share Capital Retained Earnings Reserves 600,000 155,500 75,000 830,500 Land & Buildings Equipment Vehicles Fixtures & Fittings 350,500 200,500 150,000 50,000 Long Term Liabilities 25,000 751,000 Current Assets Current Liabilities Inventory 125,000 Other payables 100,000 Accounts Receivable 215,000 Trade creditors 245,500 Prepayments 10,000 Cash at Bank 110,000 Accrued expense 30,000 375,500 Cash in Hand 20.000 1.231.000 1.231.000 Additional Information: D) Work-in-Progress is one sixth of the total Inventory ii) Prepayments is related to rental of buildings. III) Bad Debts is 5% for the year iv) Non Muslim ownership is at 20%. Required: Determine the zakat base and due for the company using: (a) Net Current Assets method; and (b) Net Invested Fund Method