private static BO_BalanceSheet GetRetainedEarning(DateTime dtStart, DateTime dtEnd, AprosysAccountingEntities db)
        {
            var             TotalExpense    = 0m;
            var             TotalIncome     = 0m;
            BO_BalanceSheet RetainedEarning = null;
            var             iSList          = db.Report_IncomeStatement(dtStart, dtEnd).ToList();

            foreach (var item in iSList)
            {
                TotalExpense += item.EXPAMOUNT.Value;
                TotalIncome  += item.REVAMOUNT.Value;
            }
            if (TotalIncome > 0m)
            {
                RetainedEarning = new BO_BalanceSheet()
                {
                    HeadAccount = 3,
                    MainAccount = "Equity",
                    TreeName    = "Retained Earning",
                    Credit      = TotalIncome - TotalExpense,
                    DEBIT       = 0
                };
            }

            return(RetainedEarning);
        }