Case Scenario: 3 AbdulSalam LLCs financial position as of 30th September 2020 is as follows: Statement of Finanancial Position

Equity and Liabilities	OMR000	Assets	OMR000
Share capital	5260	Inventory : Raw Materials	2500
Debentures	1540	Inventory : Finish goods	3000
Net Profits	2500	Other assets	3800
	9300		9300

The company management has been decided the following creative accounting measures: a) Inventory: Raw Materials - Increase the raw material inventory by OMR 300 000 to represent low provision for obsolete raw materials. b) Inventory: Finish goods Decrease the finish good inventory by OMR 100 000 to represent damaged finish goods. The question: Redraft the Statement of Financial Position as of 30th September 2020 to reflect the above Creative Accounting measures.