Classify the heritage elements into rights and obligations and calculate the Net Worth.
1. The company A VIDA VALE MAIS, SA, which is dedicated to the purchase and sale of COVID-19 protection masks, located in the city of Maputo, entered into a purchase and sale contract with the company ABC, Lda, its supplier located in the city of Durban Natal, having acquired 150,000 boxes of masks each with a 3% discount for prompt payment, under the following conditions: Freight of 100,000.00, Transportation expenses to the ship 10,000.00, Transportation from the port to the company A VIDA VALE MAIS, SA, Insurance of the merchandise -8,000.00, Dispatch expenses 5,000.00, Loading of the merchandise 12,000.00, Unloading of the merchandise 11,000.00. Knowing that: a) the contract is FOB (Free On Board), calculate the invoice value. b) the contract is CIF (Cost, Insurance and Freight), calculate the invoice price.
a) Classify the heritage elements into rights and obligations.
b) Calculate the Net Worth.