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Listed in random order below are the balance sheet figures of Qalam Ltd as at 31 March 2006: Trade receivables 50,000 Trade payables 30,000 Building

Listed in random order below are the balance sheet figures of Qalam Ltd as at 31 March 2006:

Trade receivables 50,000

Trade payables 30,000

Building 90,000

Share capital 100,000

Long term Bank loan 40,000

Inventories 10,000

Cash and cash equivalents 20,000

Reserves 50,000

Intangible assets 30,000

Equipment 40,000

Retained earnings 40,000

Qalam's capital employed is

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