Practice Exercise 2 on page 26 of the test book

1.Non-current assets(fixed assets): Intangible assets +Vehicles+land and buildings +plant and machinery = 68+11+88+24=191

2.Current assets:(is include cash ,stock ,debtors)4+19+34=57

3.Current liability:(which is creditors)23+3=26

4.Net current assets:(working capital)=Current assets -current liability=57-26=31

5.Non-current liabilities :(over 1 year)So just 16

6.Net assets (total net assets)= non- current assets + current assets-current liabilities -non-current liabilities =191+57-26-16 =206

7.Total equity:(capital)Reserves+share capital= 132+74=206