can you please tell me from where my professor wrote these numbers?

ACCT311_FA21_TUT_CHP05_01_WA_19092021 Exercise 1: Barakah Company Balance Sheet as at 31st December 2019 Fixed Assets (net after depreciation) Financed by: $ $ 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 50.000 751,000 Long Term Liabilities 25,000 Current Assets Current Liabilities Other payables 100,000 Trade creditors 245,500 Inventory 125,000 Accounts Receivable 215,000 Prepayments 10,000 Cash at Bank 110,000 Cash in Hand 20.000 1.231.000 Accrued expense 30.000 375,500 1.231.000 Additional Information: i) ii) iii) iv) Work-in-Progress is one sixth of the total Inventory. Prepayments is related to rental of buildings. Bad Debts is 5% for the year. 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. WORKED ANSWERS: Net Current Assets Method Current Assets 104,167 Inventory (125,000 - 20833) AR (215000 - 15050 ) 199,950 Cast @ bank 120,000 Cash in hand 20,000 444117