How is the Zakat on trade calculated for a capital of 500,000 riyals, profits amounting to 182,634 riyals, and remaining goods valued at 370,536 riyals?

The obligatory zakat (definition) for trade goods is to appraise the merchandise prepared for sale at the end of the hawl (a lunar year) at its selling price (whether wholesale or retail). To this, one adds cash profits and collectible debts. One then pays a quarter of a tenth (2.5%) of the total. No attention is paid to the capital, and according to the most preponderant opinion, the merchant's outstanding debts are not deducted.