Implementation of Capital into businessName of Partners	Amount (Percentage of Investment )
Ali	Rs.1,000,000 (25%)
Akbar	Rs.1,000,000 (25%)
Ahmed	Rs.1,000,000 (25%)
Nisa	Rs.1,000,000 (25%)
Shahzaib	Mudarib
Total	Rs.4,000,000 (100%)

INCOME STATEMENT FOR GENERATORS-SHOWROOMIncome Statement
Amount (Rs.)	Amount (Rs.)
Revenue	3,500,000
Less: Sales returns and allowances	-
Net Sales	3,500,000
Cost of goods sold1,500,000
Gross Profit/(Loss)2,000,000
Expenses
Rent expense	(600,000)
Staff Salaries	(1,080,000)
Stationery expense	(54,000)
Miscellaneous expenses	(100,000)
	_________
Net Profit	166,000

Cost of Assets and ExpensesList ofassets & Expense	Cost
25 Yamaha Generators(3.5KVA) (25 * 70000)	Rs.1,750,000.
25 Yamaha Generators (5KVA) (25* 90000)	Rs. 2,2500,000
Shop Advance & Rent	Rs. (300,000+50,000 (P.M)) = Rs.350,000.
Office Equipment	Rs.200,000.
Employees Salaries	Rs.50,000.
Petty Cash	Rs.300,000.
Miscellaneous Expense	Rs.100,000.
Total	Rs.100,000.

a)Business decided to take Ijarah agreement for the 25(7 KVA)Generator with Islamic Financial institution. On basis of above statements implement Ijarah mode of financing.

b)At the end of the year two partners decided to leave the business and give up their shares to existing shareholders. Prepare post termination report.