How is the Zakat on wealth calculated for a commercial shop that has completed a Hawl (one lunar year), knowing that the value of the goods is 67,000, the debts owed to us are 14,000 (with the possibility of uncollectible or delayed debts), the debts owed by us are 11,000, and the shop's rent has been paid in advance?

Zakat is obligatory on trade goods if a year has passed over them and they have reached the Nisab. Debts owed on the goods are deducted from their market value when paying Zakat, and one-quarter of one-tenth (2.5%) is to be paid on the remaining value. As for debts owed to you by a solvent and non-procrastinating debtor, they are added to the remaining value of the goods. However, uncollectible debts are not subject to Zakat until they are collected, upon which Zakat for one year becomes due.