The summarised Financial Statements of Salisbury LLC as on 31st December are as follows: Particulars Current and Non-Current Assets Cash Accounts receivables (Omani Rials)- 2019 (Omani Rials) - 2018 5700 6720 21000 19200 Inventory 41100 36000 6000 Investments Land 22500 Equipment 37200 34500 Accumulated depreciation - Equipment -16500 -12000 Total Assets 111000 90420 Equity and Liabilities Accounts payable 15600 12600 Accrued expenses payable 4500 4920 Dividends payable 1500 1200 Equity share capital 10 RO par value 30000 27000 Paid-in capital: Excess of issue over par 8400 6000 - Equity share capital Retained earnings 51000 38700 Total Liabilities and Owners equity 111000 90420