please explain step by step. In this problem DOT it has been used instead of COMMA for the numbers

Exercise 3: The JUGA S.A. Firm is started with a shareholders contribution of 60.000 Euros. Of those 30.000 are paid in and deposited in a Bank account and the remaining are corresponding to the transfer of a patent for a value of 30.000 Euros. With the cash of the Bank account, raw materials have been purchased for a total amount of 10.500 Euros and machinery for 15.000 Euros. Please detail the balance sheet at the operations start. Exercise 4: Prepare the BALANCE SHEET of Libby's Company using the following figures (in euros): Short-term (current) loan debts Long-term loan debts Money on its bank account 15.500 3.000 3.000 Accounts payable Equipment Raw materials (purchased this year but not used yet) 1.500 13.000 12.500 Cash Paid-in capital Accounts receivable 500 12.000 3.500 Furniture Retained earnings from the year 1.500 2.000