Case 3. (40 points) Below you can find the balance sheet and the income statement of a hotel company. ASSETS B. TOTAL FIXED ASSETS B.I. TOTAL INTANGIBLE FIXED ASSETS 2019 10.032.598 2018 10.494.983 4.671 87.249 B.I.1. Start-up and expansion costs 4.671 69.735 B.I.3. Ind. patents and intellect. property rights 0 17.514 BIL TOTAL TANGIBLE FIXED ASSETS 9.938.528 10.318.335 B.II.1. Land and buildings 7.509.310 8.001.756 B.II.2. Plant and machinery 644.207 B.II.3. Indust, and commercial equipment B.II.4. Other assets 453.575 1.331.436 558.703 453.527 1.297.674 B.II.5. Additions in progress and advances 0 6.675 B.III. TOTAL FINANCIAL FIXED ASSETS 89.399 89.399 B.III.1. Total equity investments B.III.1 a Subsidiary companies B.III.1.d.bis. Other companies C. TOTAL CURRENT ASSETS 89.399 89.399 88.994 88.994 405 405 3.946.889 3.525.185 C.I. TOTAL INVENTORIES 111.715 101.035 C.I.1. Raw and consumable materials 104.234 101.035 C.I.5. Advances 7.481 0 C.II. TOTAL RECEIVABLES 1.322.080 1.433.955 C.II.1. Trade accounts 24.010 101.789 C.II.1. Trade accounts - beyond 12 months 0 0 C.II.2. Due from subs. comp. 50.000 100.000 C.II.2. Due from subs. comp. - beyond 12 months 0 0 C.II.5.bis. Tax receivables 256.439 301.943 C.II.5.bis. Tax receiv - beyond 12 months 0 C.II.5 quater. Beceix. due from others 132 266