Question $2$:

Oman Oil Marketing Company

CONSOLIDATED STATEMENT OF FINANCIAL POSITION December $31,2021$ and December $31,2022($in millions$).$

Current Assets: $($Amounts in OMR$)$

$2022$

$2021$

Cash and cash equivalents

$1,000750$

Accounts receivable, less allowances of OMR $57$ and OMR $59,$ respectively

$800$

$850$

Notes to Consolidated Financial Statements $($in part$)$

NOTE $2$: Trade Receivables

The following table summarizes the activity in the allowance for doubtful accounts

$2022$

$2021$

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