EXERCICE 2 (8 points) BS ITEMS: 2001 2002 Other informations 2001 2002 Accrued Expenses 2.000 1,000 Equity 44.500 44.500 Cash 6.000 1,000 Fixed assets 23,000 26,000 Account receivables 12.000 14.000 Revenue 450,000 470,000 Prepaid expenses 1.500 2.600 COS 140,000 160,000 Account Payable 4,000 6,000 Overheads Admin & commercial 230,000 210,000 Current tax payable 1,000 2.000 Deposits 500 100 Current loans (