The following are some of the balances of Al Baraka Companys audit balance on 31/12/2010: 14,000 prepaid salaries, 24,000 prepaid real estate revenue, 2,000 earnings per share receivable. As of 1/4/2000, dividends are due for collection, of which 25% for the year 2009 was received during the year 2010 and the rest belong to the year 2010. What is required: - Conducting the necessary inventory adjustments restrictions.