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1.
2.
DICHEV COMPANY
Balance Sheet
April 30, 20X2
Assets
Cash
$
Accounts receivable
Merchandise inventory
Prepaid rent
Equipment and fixtures
Total
57,000
47,000
43,000
4,000
35,000
$186,000
Liabilities and
Stockholders' Equity
Liabilities:
Note payable
$ 24,000
Accounts payable
5,000
Total liabilities
29,000
Stockholders' equity:
Paid-in capital
$150,000
Retained earnings
7,000
Total stk. equity
$157,000
Total
$186,000
EXHIBIT 246
1.
DICHEV COMPANY
Analysis of Transactions for April 20X2
(In Thousands of Dollars)
Description
Assets
=
Liabilities + Stockholders' Equity
Accounts
MerPreEquipNote Accounts PaidReceiv- chandise paid ment &
Pay
Payin
Retained
Cash + able + Inventory + Rent + Fixtures = able + able + Capital + Earnings
1.
2.
Incorporation
+150
Purchased
merchandise
45
3. Purchased
merchandise
4a. Sales
+25
b. Cost of inventory
sold
5. Collections
+18
6. Disbursements to
trade creditors
30
7. Purchased equipt.
12
8. Prepaid rent
6
9. Rent expense
9*
10. Wages, etc.
34
11. Depreciation
12. Rent expense
Balances,
April 30 20X2
+57
=
+45
+35
=
=
=
+65
37
18
+6
1
2
+43
186
+35
+ 90 (sales revenue)
37 (cost of goods sold
expense)
+36
+47
+150
+4
+35
=
= +24
=
=
=
=
=
30
= +24
+5
9* (rent expense)
34 (wages expense)
1 (deprec. expense)
2 (rent expense)
+150
186
+7
2-46
(continued)
DICHEV COMPANY
Income Statement
For the Month Ended April 30, 20X2
Sales (revenue)
Deduct expenses:
Cost of goods sold
Wages, salaries and commissions
Rent ($2,000 + $9,000)
Depreciation
Total expenses
Net Income
3.
$90,000
$37,000
34,000
11,000
1,000
83,000
$ 7,000
Assets
=
Cash
Receivables* Trucks
Liab. + SE
Payables*
1. Fidelity
Walker
120,000 + 120,000
+120,000
=
=
+120,000
2. Fidelity
Walker
+ 10,000
10,000
10,000
=
=
10,000
3. Time
Paperman
+ 90
90
+ 90
+100,000
100,000
6. Safeway
Simon
+ 11
11
7. Sears
Debreu
+100
100
=
=
+10
10
+ 90
=
=
+100,000
+100,000
=
=
+11
+ 11
=
=
100
=
=
100
=
=
+1,000
+600
600
+600***
=
=
+600
+400
400
=
=
+400
+1,000**
+400
2-54 (continued)
*
$58,247
40,139
18,108
12,278
5,830
(37)
79
5,872
2,208
3,664
12,799
(492)
$15,971
4-53 (continued)
2.
$2,188
65
1,072
8,338
254
$11,917
17,168
926
$30,011
$ 4,560
809
998
227
1,441
$ 8,035
$ 1,321
853
2,174
$ 3,831
15,971
19,802
$30,011
4-53 (continued)
3.
3.
5.
$43,377
22,141
21,236
13,383
7,853
561
(238)
7,530
2,344
$ 5,186
4-54 (continued)
2.
$43,377
22,141
13,383
561
(238)
2,344
38,191
$ 5,186
4-54 (continued)
THE PROCTER & GAMBLE COMPANY
Balance Sheet
June 30, 2003 (In Millions)
ASSETS
Current assets:
Cash and cash equivalents
Investment securities
Receivables
Inventories
Prepaid expenses
Deferred income taxes
Total current assets
Property, plant, and equipment:
At cost
Accumulated dep., property, plant, & equip.
Trademarks, and other intangibles, net
Goodwill
Other noncurrent assets
Total assets
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Debt due within one year
Accounts payable
Accrued and other liabilities
Taxes payable
Total current liabilities
Long-term debt
Deferred income tax
Other noncurrent liabilities
Total liabilities
Stockholders' equity:
Preferred stock
Common stock, $1 par value
Additional paid-in capital
Accumulated other comprehensive income
Reserve for ESOP debt retirement
Retained earnings
Total stockholders' equity
Total liabilities and stockholders' equity
*11,980 + 5,186 3,474 = 13,692
$ 5,912
300
3,038
3,640
1,487
843
15,220
$23,542
10,438
13,104
2,375
11,132
1,875
$43,706
$ 2,172
2,795
5,512
1,879
12,358
11,475
1,396
2,291
27,520
$ 1,580
1,297
2,931
(2,006)
(1,308)
13,692*
16,186
$43,706