Problem $1$:

The elements of the financial statements of a company subjected to Zakat for the year $1443$ Hijri are the following:

$-$Net accounting Profit: $120\mathrm{.}000$

$-$Cash: $88\mathrm{.}000$

$-$The capital beginning of period: $1\mathrm{.}000\mathrm{.}000$

$-$Retained earnings beginning of period: $250\mathrm{.}000$

$-$Reserves beginning of period: $50\mathrm{.}000,$ end of period: $80\mathrm{.}000$

$-$Balance of credits: $200\mathrm{.}000$

$-$Net fixed Assets: $100\mathrm{.}000$

$-$Investments in related companies: $70\mathrm{.}000$

$-$Balance of Allowance of end of service, beginning of period: $30\mathrm{.}000,$ formed allowance during the year: $10\mathrm{.}000,$ and allowance used: $5\mathrm{.}000$

$-$Projects under construction: $5\mathrm{.}000$

After verification of the Income Statement, it is revealed that:

$-$ It includes the annually salary of a partner for $=100\mathrm{.}000$

$-$ An expense for $15\mathrm{.}000,$ which is not justified by a document.

Calculate the value of Zakat that must be paid.