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21Subscriptions in arrears in the beginning of the year amounted to 3500 and at the end of the year 4500 and six months Rent to be due both in the beginning of the year and also at the end of the year. Given the complying with Year 12 balance sheet data for a footwear company 0 Balance sheet Data Cash top top Hand full Current Assets full Assets Overdraft Loan Payable 1-Year financial institution Loan Payable Current portion of irreversible Loans total Current liabilities Long-Term bank Loans impressive 2000 78000 330000 4000 8000 18000 48000 120000 Year 11 BalanceChange Year 12 Shareholder Equity.

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Year 11 Balance Year 12.

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