Statement of Financial Position (Balance Sheet)	2019/12	2020/12	2021/09
Presentation Currency	1000TL	1000TL	1000TL
Nature of Financial Statements	Consolidated	Consolidated	Consolidated
Financial Assets (Net)	146.684.179	185.171.190	246.121.281
Financial Assets at Amortised Cost (Net)	353.653.240	446.634.898	503.778.935
Non-Current Assets or Disposal Groups Classified as Held for Sale from Discontinued Operations (Net)	1.190.220	1.302.608	897.788
Investments in Associates, Subsidiaries and Joint Ventures	11.190.991	13.052.096	15.628.158
Tangible Assets (Net)	7.994.765	8.099.954	10.562.563
Intangible Aseets and Goodwill (Net)	1.196.724	1.653.988	1.888.543
Investment Property (Net)	3.444.979	3.649.631	3.628.191
Current Tax Assets	23.646	48.923	68.501
Deferred Tax Asset	1.950.997	3.672.736	3.766.683
Other Assets (Net)	37.722.097	54.866.239	57.298.313
Total Assets	565.051.838	718.152.263	843.638.956
Deposits	302.791.204	381.693.393	455.566.343
Loans Received	72.306.980	77.602.888	90.070.063
Money Market Funds	3.030.335	25.984.647	41.313.904
Marketable Securities (Net)	39.291.778	39.499.306	42.057.446
Funds	58.950	122.105	526.648
Financial Liabilities at Fair Value Through Profit or Loss	0	0	0
Derivative Financial Liabilities	2.731.824	8.854.434	4.770.841
Factoring Payables	0	0	0
Lease Payables (Net)	956.884	918.740	1.119.640
Provisions	17.860.585	24.027.066	28.417.929
Current Tax Liabilities	1.586.552	2.851.982	1.086.349
Deferred Tax Liability	76.292	144.431	78.751
Liabilities Related to Assets Held for Sale and Discontinued Operations (Net)	0	0	0
Subordnated Debt	15.376.976	24.426.121	28.771.022
Other Liabilities	43.282.011	57.165.430	66.632.809
Equity	65.701.467	74.861.720	83.227.211
Total Equity and Liabilities	565.051.838	718.152.263	843.638.956
Statement of Profit or Loss and Other Comprehensive Income	2019/12	2020/12	2021/09
Presentation Currency	1000TL	1000TL	1000TL
Nature of Financial Statements	Consolidated	Consolidated	Consolidated
Net Interest Income or Expense	22.799.078	29.062.715	24.041.605
Net Fee and Commission Income or Expenses	4.611.770	4.919.413	4.637.455
Dividend Income	20.819	31.057	62.543
Trading Income or Loss (net)	-4.633.920	-1.206.769	-5.876.057
Other Operating Income	10.942.888	11.733.929	11.575.385
Gross Proft from Operating Activities	33.740.635	44.540.345	34.440.931
Net Operatng Income (Loss)	6.991.441	9.211.147	7.293.856
Proft (Loss) from Continuing Operations, Before Tax	8.453.920	10.667.103	9.491.845
Net Period Proft (Loss) from Continuing Operations	7.031.631	7.751.752	8.227.540
Net Period Profit (Loss) from Discontinued Operations	0	0	0
Net Profit (Loss)	7.031.631	7.751.752	8.227.540
Profit (Loss) Attributable to, Group	6.009.805	6.655.442	7.076.703
Profit (Loss) Attributable to, Non-controlling Interests	1.021.826	1.096.310	1.150.837
Other Comprehensive Income (Loss)	3.305.993	1.540.414	1.251.795
Total Comprehensive Income (Loss)	10.337.624	9.292.166	9.479.335

Accounting Question:

It is IS BANK companys balance sheet for 2020 on the above. Show the main accounting equation with refrense to company data.

Find which account has the highest value among current assets and which account has the highest value among non-current assets. Give detailed information about these accounts. What kind of transactions in accounting system are recorded under these accounts, how do these accounts works etc?

Write one transaction, of your own, related to one of these accounts. Make a transaction analysis then make journal entries and ledger recordings.