Financed by: Paid-up: Share Capital Retained Earnings Reserves Long Term Liabilities Current Other payables Trade creditors Accrued expense Liabilities Eimalex Company Balance Sheet as at 31st December 2021 100,000 245,500 30,000 $ 655,000 100,500 75.000 830,500 25,000 375.500 1.231.000 Fixed Assets (net after depreciation) S Land & Buildings Equipment Vehicles Fixtures & Fittings Current Assets Inventory Accounts Receivable Cash at Bank Cash in Hand Additional Information: i) Work-in-Progress is a fifth of the total Inventory. Bad Debt is $15,000 for the year. Non-Muslim ownership is at 22% iii) 350,000 200,500 150,500 50,000 751,000 125,000 215,000 110,000 30.000 1.231.000 Required: Determine the zakat base and due for the company using: (a) Net Current Assets method; and (b) Net Invested Fund Method.