What is the Sharia ruling and method for paying zakat on money for an establishment (commercial store), taking into account credit and debit accounts, frozen capital, and post-dated check accounts, and how are these calculated?

This zakat is called zakat on trade goods. It becomes due after a full year has passed, by valuing all trade goods at market price, excluding fixed assets not intended for sale. Expected debts are added to the value of the goods, and debts owed by the merchant are subtracted. If the net amount reaches the nisab of gold (85 grams), zakat is paid at a rate of a quarter of a tenth (2.5%). The majority of scholars stipulate for debts to be deductible that the zakat payer does not possess non-zakat-eligible wealth sufficient to cover the debt.