income amount expense amount

depreciation (building) 538000

depreciation (equipment) 386000

purchases
OI

income amount expense amount

sales 30000 interest 6000
cogs down payment 6000

income amount expense amount

sales 7000 amortization 1120
cogs(2800) -2800 PDB 250
4200 rent 1200
loss 1970 salaries 2500
shop expenses 1100
 4200 6170

income amount expenses amount

sales 85600 depreciation 1100
wages expenses 38200
supplies expense 18480
miscelleneous 3470
elec 2470
telephone 1494
dividend 5000
interest 150
85600 rent 12000
82364
profit 3236

income amount expenses amount

sales 520000 carriage outwards 3500
less-COGS 221600 adv expenses 7000
298400 excise duty 6000
interest 4500 postage and telegram` 800
discount on purchases 3400 insurance 3600
office expenses 7200
audit fees 2700
repair 2200
trade expenses 3200
discount allowed 2700
sales tax 12000
NP 255400
50900

306300
income amount expenses amount
sales 416000 office expenses 2000
commission 4000 discount allowed 5000
COGS 422500 insurance 7000
-6500 travelling expenses 2000
LOSS 41500 stationary 6000
BD 7000
rent 15000

-2500 44000
income amount expenses amount
sales 228000 salary 30000
cogs -79500 commission 10000
148500 rent and taxes 2800
interest 7000 repair 5000
commission 8000 telephone 1400
legal charges 1500
sundary expenses 2500
profit 110300
163500 53200
assets amount liabilities amount
accounts recievable 505000 account payable 241000
building 1120000 o/s expenses 107000
less: depreciation -538000 bonds payable 700000
582000 capital stock 1000000
cash 89000 provision for tax 125000
equipment 761000 notes payable 200000
less: depreciation -386000 retained earnings 0
375000
inventory 513000
investment 320000
land 230000
marketable securities 379000

4113000 4113000

assets amount liabilities amount

cash 108000 capital 15000
warehouse 40000 bank loan 95000
truck 10000 mortgage 33000
inventory 31000 accounts payable 10000
equipment 10000 retained earnings 106000
land 20000
building 40000

259000 259000
0

assets amount liabilities amount

bank 1950 capital 9000
cash 2000 loan 2000
accounts recievable 250 accounts payable 6150
machinery 5000 amortization 1120
van 3100 os expenses 100
CS 3600
pre paid expenses 500
retained loss 1970
18370 18370

assets amount liabilities amount

cash 20430 depreciation 1100
accounts recievable 5900 accounts payable 5200
supplies 4320 notes payable 20000
prepaid rent 24000 utilities payable 3964
edquipment 80000 os interest 150
unearned revenue 1000
common stock 100000
134650 131414
add: net profit 134650
0

assets amount liabilities amount

debtors 80000 creditors 61000
patents 12000 bank overdrat 30000
cash 2500 capital 68000
car 60000 retained profit 255400
plant 153900
CS 76000
investment 30000
414400 414400
0

assets amount liabilities amount

CS 2500 capital 276000
plant 60000 bank overdraf 28000
debtors 133000 creditors 100000
furniture 128000 -41500
cash 32000

355500 362500
7000
assets amount liabilities amount
cash 12000 capital 52000
debtors 30000 creditors 28000
machinery 60000 BP 23700
investment 90000 profit 110300
CS 22000

214000 214000
0