Balance Sheet as of December 31st, N

Assets Amount (F) Liabilities and Equity Amount (F)

Raw material 1,600,000 Capital 5,000,000
Goods 1,145,000 Commercial funds 2,000,000
Clients 575,000 Borrowing 3,000,000
Bank 2,500,000
Cash 145,000
State 36,000
Reserve 270,000
Transport equipment 3,100,000
Postal check center 875,000
Total Assets 10,046,000 Total Liabilities and Equity 10,000,000

The company has a positive result of 46,000F. However, it also has a significant amount
of borrowing, which could indicate that the company is relying heavily on debt to finance
its operations. The company also has a large amount of transport equipment, which could
suggest that it is involved in a transportation-related industry. The company has a reason-
able amount of cash on hand, but it may want to consider increasing its reserves to prepare
for any unforeseen circumstances. Overall, the company’s financial situation seems stable,
but there is room for improvement in terms of managing debt and building up reserves.