You are expected to use the data provided to prepare the following:

1. Build the comparative balance sheet of the company for 2019 and 2020.

Accounts Land Revenues Other tangible fixed assets Financial assets Other salaries related expenses Telecommunications Expense Technical installations Transport - vehicles Rent Other Payables Other Expenses Buildings & constructions Accounts receivable GPS tracking system Maintenance Retained earnings Cash & cash equivalent Government Licensing Expenses Inventory Provision for end of service Insurance Expenses Stamps on invoices Depreciation Other Receivables COGS Suppliers of assets Water Expenses Fuel Expenses Capital Utilities Expenses Accounts payable Income Tax 2019 2,465,050 5,653,094 88,564 17,363 15,534 26,902 16,322 88,726 125,461 475,661 1,527 1,079,453 442,588 5,254 22,1501 42,508 10,816 626,358 25,680 11,830 1,173 126,856 207,2491 3,095,682 43,477 937 21,403 300,000 11,476 565,875 15% 2020 2,364,502 5,998,949 88,640 17,363 19,625 25,530 16,322 115,726 142,837 566,260 1,866 1,099,453 580,331 4,321 1,232,481 689,107 9,290 796,376 28,643 13,047 1,014 187,506 212,960 3,569,873 44,477 892 26,255 500,000 13,791 482,099 15% Accounts payable Income Tax Other professional expenses Short Term Debt Bank interests Waste water systems Expenses Professional fees Loans Long Term Insecticide Expense Other industrial tools Uniforms Expenses Transport Expense Research & development Expense Social urity payable Travel Expenses Health related expenses Marketing & promotion Reception expenses Furniture Positive Difference of exchange Office supplies Cleaning Expense Social security Expense Other salaries Other Tools Salaries & wages Expense Accumulated depreciation Repairs & Maintenance 565,875 15% 16,788 331,332 87,650 2,460 22,788 769,378 2,500 22,450 2,648 76,450 11,645 16,450 22,645 9,050 22,645 12,605 44,867 (608) 1,615 6,648 33,507 35,715 32,733 357,877 (1,413,896) 49,697 482,099 15% 16,991 251,332 88,690 2,654 21,381 362,725 2,670 26,480 2,678 72,450 16,870 18, 28,640 3,045 29,980 17,405 52,867 (807) 1,980 6,057 34,080 33,500 33,433 370,771 (1,601,402) 51,487 Accounts Land Revenues Other tangible fixed assets Financial assets Other salaries related expenses Telecommunications Expense Technical installations Transport - vehicles Rent Other Payables Other Expenses Buildings & constructions Accounts receivable GPS tracking system Maintenance Retained earnings Cash & cash equivalent Government Licensing Expenses Inventory Provision for end of service Insurance Expenses Stamps on invoices Depreciation Other Receivables COGS Suppliers of assets Water Expenses Fuel Expenses Capital Utilities Expenses Accounts payable Income Tax 2019 2,465,050 5,653,094 88,564 17,363 15,534 26,902 16,322 88,726 125,461 475,661 1,527 1,079,453 442,588 5,254 22,1501 42,508 10,816 626,358 25,680 11,830 1,173 126,856 207,2491 3,095,682 43,477 937 21,403 300,000 11,476 565,875 15% 2020 2,364,502 5,998,949 88,640 17,363 19,625 25,530 16,322 115,726 142,837 566,260 1,866 1,099,453 580,331 4,321 1,232,481 689,107 9,290 796,376 28,643 13,047 1,014 187,506 212,960 3,569,873 44,477 892 26,255 500,000 13,791 482,099 15% Accounts payable Income Tax Other professional expenses Short Term Debt Bank interests Waste water systems Expenses Professional fees Loans Long Term Insecticide Expense Other industrial tools Uniforms Expenses Transport Expense Research & development Expense Social urity payable Travel Expenses Health related expenses Marketing & promotion Reception expenses Furniture Positive Difference of exchange Office supplies Cleaning Expense Social security Expense Other salaries Other Tools Salaries & wages Expense Accumulated depreciation Repairs & Maintenance 565,875 15% 16,788 331,332 87,650 2,460 22,788 769,378 2,500 22,450 2,648 76,450 11,645 16,450 22,645 9,050 22,645 12,605 44,867 (608) 1,615 6,648 33,507 35,715 32,733 357,877 (1,413,896) 49,697 482,099 15% 16,991 251,332 88,690 2,654 21,381 362,725 2,670 26,480 2,678 72,450 16,870 18, 28,640 3,045 29,980 17,405 52,867 (807) 1,980 6,057 34,080 33,500 33,433 370,771 (1,601,402) 51,487