5. = +
A = L+ OE(P)
30,000
20,000
10,000
= 50,000 – 10,000
= 40,000
= +
50,000 = 10,000 + 40,000
50,000 = 50,000

6. = -
L = A + OE(P)
= -
10,000 = 50,000 – 40,000
10,000 = 10,000
10,000

7. = -
OE(P) = L - A
= -
40,000 = 50,000 – 10,000
40,000 = 40,000
40,000