The following information related to a Saudi listed company for the year ended Dec 31, 2019:

The owners capital account has a balance of 100,000 SR.

Retained earnings account has a balance of 55,000 SR.

Cash account has a balance of is 50,000 SR.

The net balance of Fixed assets is 211,000 SR.

The balance of provision for impairment of assets is 25,000 SR.

Calculating Zakat due amount for this company when:

a- The adjusted net income for Zakat purposes is 9,000 SR (losses).

b-The adjusted net income for Zakat purposes is 260,000 SR (profits).