Make the necessary calculations and complete the balance sheet!
Balance sheet 31.Dezember (in EURO)
Assets		shareholders equity and liabilities
Intangible assets		paid in capital
tangible assets		other reserves				21040
Total fixed assets		retained earnings
intentories	2820	net profit for the year
receivables		total shareholders equity
temporary investment		long-term liabilities
cash	76800	current liabilities
prepaid expenses and accrued revenues	4980	accrued expenses and uneraned revenues
Total current assets		total liabilities
total assets		total shareholders equity and liabilities
Additional informations: 1)The initial cost of intangible assets was 85 000 EURO, their accumulated depreciationis 35 600 EURO, the current years depreciation is 9 780 EURO. 2) The total initial cost of tangible assets was 860 000 EURO. Their residual value is100 000 EURO, their useful life is 40 years. The depreciation is calculated using thestraight-line method. The average age of these assets is 9 years. 3) Among investments, shares and bonds can be found that have originally been purchased for long-term investment. Their total value is 85 000 EURO. However, apart of the bonds (8 000 EURO) will mature in the next financial year. 4) The firms receivables include accounts receivable originating from the sale offinished products on credit. The amount sold was 1 000 units, the selling price was 25EURO per unit. 5) The companys capital consists of 30 000 units of common shares with a par value of10 EURO/unit. The firm issued these shares at an issue price of 11 EURO/unit. 6) Retained earnings contain the accumulated profits of the previous financial years,altogether 11 300 EURO. 7) The current years net profit was a loss, 37 540 EURO. 8) Among liabilities, there is a long-term bank loan of 80 000 EURO, which wasreceived by the company in the current year. The term of the loan is 5 years, therepayment of the capital will be done once a year in equal instalments (the firstinstalment will fall due in the next financial year . In addition, the firm has accountsand notes payable in the value of 112 000 EURO.Required: Make the necessary calculations and complete the balance sheet.