$(24-2)$:

$$

:$2020/12/31$

$$

$2020/1/1$

$2020/12/31$

$2020/9/23$

$$

$2020.$

$2020$:

$96,000$

$(2019/12/31)$

$$:

$\backslash$table$[[,55,000,50(2019)],[100,000,45,000,50\%(2120)]]$

$$:

$50\%(2019)(2000)(2000)$

$50\%(2020)(37,000)(23,000)$

$133,000$

$$

$(33,250)$

$25\%$

$99,750$

$2020/12/31$