This position examines the operations of the craft beer brewery Ipana Oy, from the perspective of accounting. Ipana Oy is a brewing company founded in 2011 that focuses on special beer. The company employs 35 people and focuses on the Finnish specialty beer market. The company sells beer mainly to restaurants and wholesalers, and currently focuses on increasing direct sales to customers. The company owns its production facility in Kerava, in connection with which the company has considerable storage facilities. In addition, the company rents small office space in Hakaniemi, Helsinki, at a fairly moderate price (3200 /month). The company produces the successful "Ipana IPA" beer, the sale price of which varies depending on the sales channel, between 2.03/l and 3.12/l. The company prefers domestic raw materials, but most of the hops come from international suppliers. Raw material costs have remained at the same level in recent years, about 0.81 /l. Although demand has increased over the years as a result of successful sales and marketing, the company's management is concerned that the company's turnover is dependent on a single product.

Examine the financial year 1.1.2020 31.12.2020. At the beginning of the financial year, Ipana Oy has 200000 litres of raw material in stock. It can be assumed that 1 litre of raw material can produce 1 litre of Ipana IPA. In the finished product warehouse, on the other hand, 150000 liters of Ipana IPA are waiting to be sold. The opening balance sheet for the financial year (1.1.2020) looks as follows:

Assets (k)
Permanent equivalents
-Fixed asset	15000
Variable assets
- Raw material warehouse	162
- Ready-made warehouse	121.5
-Trade receivables	248
- Cash in hand and cash equivalents	146

Liabilities (k)
Equity
-Share capital	9696.5
- Accrued earnings	0
- Profit for the period	0
Liabilities
- Long-term loans	5100
- Maturing loans	800
-Trade payables	81

What is the inventories of the company in the opening balance sheet?

What is the financial assets of the enterprise in the opening balance sheet?

What is the working capital of the enterprise in the opening balance sheet?