CASE STUDY As at January 1, 2020, the simplified balance sheet of the company "Kama sp. Z o.o." is as follows: Balance sheet (simplified) of the company "Kama sp. Z o.o." drawn up on 01/01/2020 A. Fixed assets I. Intangible assets II. Tangible fixed assets III. Long-term receivables IV. Long term investments V. Long-term prepayments B. Current assets I. Stocks II. short-term receivables III. Short-term investments IV. Short-term prepayments ASSETS Position C. Due contributions to share capital (fund) D. Own shares (stocks) Total assets LIABILITIES Position Value 90,500.00 A. Equity (fund) 17,500.00 I. Share capital (fund) 60,000.00 II. Supplementary capital (fund) III. Capital (fund) from revaluation Value 112,500.00 87,000.00 9,500.00 13,000.00 IV. Other reserve capitals (funds) V. Profit (loss) from previous years 16,000.00 111,500.00 VI. Net profit (loss) 39,000.00 VII. Write-offs from net profit during the financial year (negative value) 23,000.00 B. Liabilities and provisions for liabilities 89,500.00 49,500.00 I. Provisions for liabilities II. Long-term liabilitics 18,000.00 71,500.00 202,000.00 III. Current liabilities IV. Accruals 202,000.00 Total liabilities