Codify the items according to PGC and present the Balance Sheet, indicating the Result for the year (Profit or Loss).

240,000 euros of a bank loan remain to be paid, of which 10,000 euros correspond to the current year.

The services of the agency for 5,000 euros are pending payment.

30,000 has been paid for the transfer rights of a premises.

36,250 was invested in the purchase of 5,000 shares (these are securities with a par value of

5 par value, which were acquired at their listed value at 7.25 per share. This portfolio is considered to be a trading portfolio, as it is intended to be sold in the short term.

Outstanding social security payments amount to 7,500.

We have received an advance payment from a customer of 6,000 on account of an order.

order.

The company owns a piece of land with an acquisition cost of 40,000

40,000 whose current market value is 140,000 euros. This land is not

140,000. This land is not used for its economic activity.

The balance of trade receivables at the end of the fiscal year is

25.000.

In the warehouse, after the inventory we have:

Raw materials............. 4,000 Work in progress........ 10,000 Finished goods..... 20,000

10.A company has been granted a loan of 20,000 euros which will be repaid within six months.

The company's furniture is valued at 40,000 and the computer equipment is valued at 20,000.

12.The income tax withholdings for the last quarter amounting to 1,500 euros have not yet been paid.

13.Delinquent customers amount to 20,000.

Teacher: Juan Ramn Gutirrez 2

FCF I

14.Suppliers are owed 35,000 euros. 15. The company has to pay 15 monthly installments for the purchase of a van.

15. The company has to pay 15 monthly bills for the purchase of a van. The present value of the bills maturing in the short term is 43,200 euros and that of the bills maturing in the long term is 10,800 euros.

16.The company's capital stock consists of 50,000 shares of 10 euros par value each and is fully paid up.

17.Corporate income tax is due and will be paid in July of the following year in the amount of 20,000 euros.

18.Payrolls amounting to 60,000 euros are pending payment. The legal reserve amounts to 10,000 euros and the voluntary reserves amount to 20,000 euros. 20.The Company acquired 3 delivery vans for 48,000 euros each and a Mercedes for 72,400 euros.

Mercedes for 72,400 euros. The exploitation rights of a patent have been purchased for 50,000 euros.

50,000. 22.The offices, owned by the company, cost 150,000 euros, of which

50,000 corresponds to the value of the land. 23.We advanced 20,000 euros to suppliers on account of an order. 24.The machinery cost 240,000 euros and the installation and assembly costs were 10,000 euros.

10,000 euros. 25.You have 12,000 euros in the company's safe. 26.The balance of the bank accounts is 47,500 euros. The company has 20,000 euros invested in Treasury Bonds, which it is considering as a long-term portfolio.

20,000, which are considered as a long-term portfolio, 28.The VAT due for the last quarter is 14,150 euros. 29.DETERMINE THE PROFIT OR LOSS FOR THE YEAR LOSS).