I want the steps in details please

Determine the zakatable amount and zakat due based on the Net Current Assets method and Net Invested Fund Method

Barakah Sdn. Bhd. Statement of Financial Position as at 31st December 2016 RM Financed by: Paid-up Share Capital Profit for the year Retained Earnings RM 600,000 155,500 75.000 830,500 RM Non-Current Assets (NBV) Land & Buildings 350,500 Equipment Vehicles Fixtures & Fittings 50,000 750,500 Non-Current Liabilities 200,500 150,000 25,000 Current Liabilities Bills payable Trade creditors Accrued expense 100,000 245,500 30.000 Current Assets Stocks and WIP Debtors Bills receivable Cash at Bank Cash in Hand 375,500 1.231.000 125,500 130,000 85.000 120,000 20.000 1.231.000 Additional Information: (0) (ii) The number of shares owned by Muslim shareholders is 400.000 unit shares (at RM1.25) During the year, the Accountant of Barakah Sdn. Bhd. has also disclosed to the zakat authority that the company purchased the tooling equipment amounting to RM75,500 from one of their trade creditors on credit and the amount has been included as part of the total amount of trade creditors. During the year, it was also disclosed that part of the stocks have been acquired from one of the suppliers who agreed for the payment to be deferred for three years amounting to $25.000 and this has been accounted for as long term liabilities. Provision for bad debts for the year ended 2016 is expected to be 5% of the total amount of debtors and this provision has not been taken into account by the company Barakah Sdn. Bhd. Statement of Financial Position as at 31st December 2016 RM Financed by: Paid-up Share Capital Profit for the year Retained Earnings RM 600,000 155,500 75.000 830,500 RM Non-Current Assets (NBV) Land & Buildings 350,500 Equipment Vehicles Fixtures & Fittings 50,000 750,500 Non-Current Liabilities 200,500 150,000 25,000 Current Liabilities Bills payable Trade creditors Accrued expense 100,000 245,500 30.000 Current Assets Stocks and WIP Debtors Bills receivable Cash at Bank Cash in Hand 375,500 1.231.000 125,500 130,000 85.000 120,000 20.000 1.231.000 Additional Information: (0) (ii) The number of shares owned by Muslim shareholders is 400.000 unit shares (at RM1.25) During the year, the Accountant of Barakah Sdn. Bhd. has also disclosed to the zakat authority that the company purchased the tooling equipment amounting to RM75,500 from one of their trade creditors on credit and the amount has been included as part of the total amount of trade creditors. During the year, it was also disclosed that part of the stocks have been acquired from one of the suppliers who agreed for the payment to be deferred for three years amounting to $25.000 and this has been accounted for as long term liabilities. Provision for bad debts for the year ended 2016 is expected to be 5% of the total amount of debtors and this provision has not been taken into account by the company