@ pakfame

Dear pakfame you should be able to solve this with no real difficulty after covering the topic "Final Accounts" and supporting topic such as "Single Entry Accounting". This solved problem would be of no help to you, if you want to prepare yourself for such problems.

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Nor fame, nor power, nor love, nor leisure.
Others I see whom these surround—
Smiling they live, and call life pleasure;—
To me that cup has been dealt in another measure.