Hi,

2017 2016 Land f 20,000 f 26,000 Buildings 70,000 70,000 Accumulated depreciation-buildings (15,000) (10,000) Inventory 9,000 7,000 Accounts receivable 21,200 23,400 Cash 5,300 3,700 Total (110,500 $120,100 Share capital-ordinary E 75,000 E 69,000 Retained earnings 25,130 20,000 Accounts payable 10,370 31,100 Total (110,500 E120,100