p3 Trial Balance-complete

MARKRICH SPORTSWORLD INC. TRIAL BALANCE BALANCE - BALANCE SHEET DECEMBER 31, 19X2 ASSETS

REFERENCE

FINAL

PER BOOKS

12-31-19X1

101 102 103 104 105 10% 107 10! 109 110 111

cash - Sun United Bank cash - Super Bank petty cash marketabe securities acc"unt recei#abe a"&ance '"r unc"ectibe acc"unts in#ent"ry in#ent"ry "n c"nsi+nment prepaid insurance prepaid ad#ertisin+ prepaid rent

A, A-5 A, A-7 A, A-9 B $ $ * * , -4 , -3 , -5

112 recei#abe 'r"m "''icer

B*.S meetin+

202 203 204 205 20% 207 20!

/ / / / / / /

and buidin+ accumuated depreciati"n - buidin+ 'urnitures and 'itures accumuated depreciati"n - 'urnitures and 'itures aut"m"bies and truck accumuated depreciati"n - aut"m"bies and trucks

12-31-19X2

20,540 200 12,000 129,500 (5,000) 375,000 1,2%0 %00

TOTAL ASSETS

31,900 200 1!,000 172,!40 (1,400) 492,345 7,%55 1,2%0 %00 -

ADJUSTMENT DEBET

RECLASSIFATION

CREDIT

DEBET

1,0!0 (200)

1,100 (5,794)

4,000

%00 1,000

42,000 400,000 (9,000) 25,500 (5,100) 20,000 (4,500)

42,000 400,000 (1!,000) 27,217 (9,023) 31,950 (%,294)

42,000 400,000 (1!,000) 27,!17 (9,073) 31,950 (%,294)

1,003,000

1,196,20

%00 (50)

1,19,!6

R$%.

19X1

19X2

C&''$() A**$)* +

101 102 103 104 105 10% 107 10! 109 110 111 112

$ash - Sun United Bank $ash - Super Bank etty $ash arketabe Securities Acc"unt ecei#abe A"&ance /"r Unc"ectibe Acc"unts n#ent"ry n#ent"ry n $"nsi+nment repaid nsurance repaid Ad#ertisin+ repaid ent ecei#abe /r"m ''icer

A, A-5 A, A-7 A, A-9 B $ $ * * , -4 , -3 , -5 B*.S meetin+

20,540 200 12,000 129,500 (5,000) 375,000

/ / / / / / /

42,000 400,000 (9,000) 25,500 (5,100) 20,000 (4,500)

42,000 400,000 (1!,000) 27,!17 (9,073) 31,950 (%,294)

1,003,000

1,19,!6

1,2%0 %00

31,900 200 19,0!0 175,740 (%,994) 492,345 7,%55 %%0 %00 1,000 5,000

N( C&''$() A**$)* +

202 203 204 205 20% 207 20!

and Buidin+ Accumuated *epreciati"n - Buidin+ /urnitures And /itures Accumuated *epreciati"n - /urnitures And /itures Aut"m"bies And 6ruck Accumuated *epreciati"n - Aut"m"bies And 6rucks T) A**$)*

31,900 200 19,0!0 175,740 (%,994) 492,345 7,%55 %%0 %00 1,000 5,000

 In Dollar ammount 

EXPLAINATION

FINAL 12-31-19X2

5,000

MARKRICH SPORTSWORLD, INC COMPARATI"E ASSETS PER AUDIT 19X1 # 19X2

NO.

CREDIT

MARKRICH SPORTSWORLD, INC COMPARATI"E ASSETS PER AUDIT 19X1 # 19X2  In Dollar ammount 

NO.

EXPLAINATION

R$%.

19X1

19X2

C&''$() A**$)* +

101 102 103 104 105 10% 107 10! 109 110 111 112

$ash - Sun United Bank $ash - Super Bank etty $ash arketabe Securities Acc"unt ecei#abe A"&ance /"r Unc"ectibe Acc"unts n#ent"ry n#ent"ry n $"nsi+nment repaid nsurance repaid Ad#ertisin+ repaid ent ecei#abe /r"m ''icer

A, A-5 A, A-7 A, A-9 B $ $ * * , -4 , -3 , -5 B*.S meetin+

20,540 200 12,000 129,500 (5,000) 375,000

/ / / / / / /

42,000 400,000 (9,000) 25,500 (5,100) 20,000 (4,500)

42,000 400,000 (1!,000) 27,!17 (9,073) 31,950 (%,294)

1,003,000

1,19,!6

1,2%0 %00

31,900 200 19,0!0 175,740 (%,994) 492,345 7,%55 %%0 %00 1,000 5,000

N( C&''$() A**$)* +

202 203 204 205 20% 207 20!

and Buidin+ Accumuated *epreciati"n - Buidin+ /urnitures And /itures Accumuated *epreciati"n - /urnitures And /itures Aut"m"bies And 6ruck Accumuated *epreciati"n - Aut"m"bies And 6rucks T) A**$)*

I(/'$*$$/'$*$

 

 

 

 

PERCENT

11,3%0 7,0!0 4%,240 (1,994) 117,345 7,%55 (%00) 1,000 5,000

55   0 59   3%   40   31     -4!   0    

(9,000) 2,317 (3,973) 11,950 (1,794)

0 0 100   9   7!   %0   40  

192,!6

194

Penggunaan

Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan

Sumber Sumber Sumber Sumber Sumber

I(/'$*$$/'$*$

 

 

 

 

PERCENT

11,3%0 7,0!0 4%,240 (1,994) 117,345 7,%55 (%00) 1,000 5,000

55   0 59   3%   40   31     -4!   0    

(9,000) 2,317 (3,973) 11,950 (1,794)

0 0 100   9   7!   %0   40  

192,!6

Penggunaan

Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan Penggunaan

Sumber Sumber Sumber Sumber Sumber

194

MARKRICH SPORTSWORLD INC. TRIAL BALANCE - BALANCE SHEET DECEMBER 31, 19X2 LIABILITIES AND E5UIT

REFERENCE

FINAL 12-31-19X1

301 302 303 304 305 30% 307 30! 309 310

#"uchers payabe n"tes payabe - current pr"perty taes payabe saaries and &a+es payabe accrued payr" taes saes taes payabe state inc"me taes payabe 'edera inc"me taes payabe interest payabe de#idends payabe

8  -3 -2 -2 -4 , -5 , -5 , -7 -%

401 n"tes payabe - "n+ term

 )) 7877)7$*

PER BOOKS 12-31-19X2

91,1%! 90,000 3,%!0 1,152 5,900 2,%00 4,000 10,000 49,500

17%,157 2,1%0 5,73! 2,945 4,000 12,000 41,250 12,000

450,000

450,000

70!,000

70%,250

%0,000 210,000 25,000

100,000 350,000 25,000 (12,000)

ADJUSTMENT DEBET

CREDIT

2,100

1,052 5,!11

($'*: $;&7)<

501 502 %01 %02 %03 %04

c"mm"n st"ck paid-in capita retained earnin+s de#idends Unreai;ed 8ain "r "ss '"r re#auati"n in#estment $urrent earnin+s T) $;&7)< T) 7877)7$* ( $;&7)<

: : : : B 6B-3

27,000  

295,000 1,003,000

1,196,20

1,0!0 9!1

MARKRICH SPORTSWORLD INC. TRIAL BALANCE - BALANCE SHEET DECEMBER 31, 19X2 LIABILITIES AND E5UIT

REFERENCE

FINAL 12-31-19X1

301 302 303 304 305 30% 307 30! 309 310

#"uchers payabe n"tes payabe - current pr"perty taes payabe saaries and &a+es payabe accrued payr" taes saes taes payabe state inc"me taes payabe 'edera inc"me taes payabe interest payabe de#idends payabe

8  -3 -2 -2 -4 , -5 , -5 , -7 -%

401 n"tes payabe - "n+ term

 )) 7877)7$*

PER BOOKS 12-31-19X2

91,1%! 90,000 3,%!0 1,152 5,900 2,%00 4,000 10,000 49,500

17%,157 2,1%0 5,73! 2,945 4,000 12,000 41,250 12,000

450,000

450,000

70!,000

70%,250

%0,000 210,000 25,000

100,000 350,000 25,000 (12,000)

ADJUSTMENT DEBET

CREDIT

2,100

1,052 5,!11

($'*: $;&7)<

501 502 %01 %02 %03 %04

c"mm"n st"ck paid-in capita retained earnin+s de#idends Unreai;ed 8ain "r "ss '"r re#auati"n in#estment $urrent earnin+s

T) 7877)7$* ( $;&7)<

RECLASSIFATION

FINAL

CREDIT

12-31-19X2

4,000 90,000

1!2,257 90,000 2,1%0 5,73! 2,945 2,94! %,1!9 41,250 12,000

90,000

3%0,000 705,4!7

 

27,000  

T) $;&7)<

DEBET

: : : : B 6B-3

100,000 350,000 25,000 (12,000) 1,0!0 2%,019 490,099 1,19,!6

295,000 1,003,000

1,196,20

1,0!0 9!1

RECLASSIFATION DEBET

FINAL

CREDIT

12-31-19X2

4,000 90,000

1!2,257 90,000 2,1%0 5,73! 2,945 2,94! %,1!9 41,250 12,000

90,000

3%0,000 705,4!7

 

100,000 350,000 25,000 (12,000) 1,0!0 2%,019 490,099 1,19,!6

MARKRICH SPORTSWORLD, INC COMPARATI"E LIABILITIES ( E5UIT PER BOOK 19X1 # 19X2  In Dollar ammount 

NO.

301 302 303 304 305 30% 307 30! 309 310 401

501 502 %01 %02 %03 %04

EXPLAINATION C&''$() L7877)7$* + <"uchers ayabe ="tes ayabe - $urrent r"perty 6aes ayabe Saaries And >a+es ayabe Accrued ayr" 6aes Saes 6aes ayabe State nc"me 6aes ayabe /edera nc"me 6aes ayabe nterest ayabe *e#idends ayabe N( - C&''$() L7877)7$* + ="tes ayabe - "n+ 6erm T) L7877)7$* O($'*: E;&7)< $"mm"n St"ck aid-n $apita etained arnin+s *e#idends Unreai;ed 8ain r "ss /"r e#auati"n n#estment $urrent arnin+s T) E;&7)< TOTAL LIABILITIES ( E5UIT

R$%.

8  -3 -2 -2 -4 , -5 , -5 , -7 -%

19X1

19X2

I(/'$*$ $/'$*$ 

91,1%! 90,000 3,%!0 1,152 5,900 2,%00 4,000 10,000 49,500

1!2,257 90,000 2,1%0 5,73! 2,945 2,94! %,1!9 41,250 12,000

91,0!9 (3,%!0) 1,00! (1%2) 345 (1,052) (3,!11) (!,250) 12,000



450,000 =0!,000

3%0,000 =0,>!=

(90,000) (2,513)

: : : : B 6B-3

%0,000 210,000 25,000

100,000 350,000 25,000 (12,000) 1,0!0 2%,019 >90,099 1,19,!6

40,000 140,000 (12,000) 1,0!0 2%,019 19,099 192,!6

29,000 1,003,000

MARKRICH SPORTSWORLD, INC COMPARATI"E LIABILITIES ( E5UIT PER BOOK 19X1 # 19X2  In Dollar ammount 

NO.

EXPLAINATION

301 302 303 304 305 30% 307 30! 309 310 401

501 502 %01 %02 %03 %04

C&''$() L7877)7$* + <"uchers ayabe ="tes ayabe - $urrent r"perty 6aes ayabe Saaries And >a+es ayabe Accrued ayr" 6aes Saes 6aes ayabe State nc"me 6aes ayabe /edera nc"me 6aes ayabe nterest ayabe *e#idends ayabe N( - C&''$() L7877)7$* + ="tes ayabe - "n+ 6erm T) L7877)7$* O($'*: E;&7)< $"mm"n St"ck aid-n $apita etained arnin+s *e#idends Unreai;ed 8ain r "ss /"r e#auati"n n#estment $urrent arnin+s T) E;&7)< TOTAL LIABILITIES ( E5UIT

PERCENT

100 0 -100 !! -3 13 -2% -3! -17 -20 0 %7 %7 0 664 194

Sumber   en++unaan Sumber   en++unaan Sumber   en++unaan en++unaan en++unaan Sumber  

R$%.

8  -3 -2 -2 -4 , -5 , -5 , -7 -%

19X1

19X2

I(/'$*$ $/'$*$ 

91,1%! 90,000 3,%!0 1,152 5,900 2,%00 4,000 10,000 49,500

1!2,257 90,000 2,1%0 5,73! 2,945 2,94! %,1!9 41,250 12,000

91,0!9 (3,%!0) 1,00! (1%2) 345 (1,052) (3,!11) (!,250) 12,000



450,000 =0!,000

3%0,000 =0,>!=

(90,000) (2,513)

: : : : B 6B-3

%0,000 210,000 25,000

100,000 350,000 25,000 (12,000) 1,0!0 2%,019 >90,099 1,19,!6

40,000 140,000 (12,000) 1,0!0 2%,019 19,099 192,!6

29,000 1,003,000

PERCENT

100 0 -100 !! -3 13 -2% -3! -17 -

Sumber   en++unaan Sumber   en++unaan Sumber   en++unaan en++unaan en++unaan Sumber  

-20 0 %7 %7 0 664 194

MARKRICH SPORTSWORLD INC. TRIAL BALANCE - INCOME STATEMENT EAR ENDED DECEMBER 31, 19X2 RE"ENUES

701 702 703 704

retai saes saes return and a"&ance - retai &h"esae saes saes return and a"&ance - &h"esae ($) '$?$(&$*

REFERENCE

-12 -12 -12, $-% -12

FINAL

PER BOOKS

12-31-19X1

12-31-19X2

%23,1!0 (7,500) 250,000 (9,500)

!10,%00 (!,000) 29%,75% (12,500)

!6,1!0

1,0!6,!6

%,014 297,!%0 9%,2!0 11,!04 1!,%00 3,1!0 1,200 21,!21 14,!00 %,325

%,000 414,100 115,000 17,200 19,047 3,240 5,590 31,!72 15,!00 3,%00 %,300 1,200 25%,000 !00

ADJUSTMENT DEBET

CREDIT

RECLASSIFICATION DEBET

CREDIT

FINAL 12-31-19X2

??? ??? 295,!5% ???

900

1,0!,96

$@$(*$*

!01 !02 !03 !04 !05 !0% !07 !0! !09 !10 !11 !12 !13 !14 !15 !1% !17

901 902 903 904

ad#ertisin+ c"st "' saes - retai c"st "' saes - &h"esae dei#ery depreciati"n insurance miscene"us payr" taes pr"'essi"na 'ees pr"perty taes rent repairs and maintanance saaries suppies unc"ectibe acc"unts utiities &a+es

%00 213,000 700 5,000 %,200 %4,!9%

7,100 97,344

$')7( $@$(*$*

=6!,2!0

1,000,193

interest epense (+ain)@"ss "n disp"sa "' in#estment inc"me 'r"m in#estment (+ain)@"ss "n 'ied assets disp"sas

49,500

45,750

T) O)$' $@$(*$* $'(7(* 8$%'$ )@$*

%,700 414,500 ??? ??? 19,097 3,!40 9,500 ??? ??? ??? 5,300 900 ??? ??? 5,794 7,!00 ???

50 %00 3,910

300

1,000 %00

5,794 700

1,011,0>=

(3,910) (%00)

(2,140) 53

4!,900 39,000

>3,000

T) 7(/$ )@

10,000 4,000 14,000

12,000 4,000 1%,000

$'(7(* %)$' )@

2,000

2=,000

905 'edera inc"me taes 90% state inc"me taes

700 400

??? ??? (2,140) ??? 39,753 3,16

5,!11 1,052

%,1!9 2,94! 9,137 26,019

MARKRICH SPORTSWORLD INC. TRIAL BALANCE - INCOME STATEMENT EAR ENDED DECEMBER 31, 19X2 RE"ENUES

701 702 703 704

retai saes saes return and a"&ance - retai &h"esae saes saes return and a"&ance - &h"esae ($) '$?$(&$*

REFERENCE

-12 -12 -12, $-% -12

FINAL

PER BOOKS

12-31-19X1

12-31-19X2

%23,1!0 (7,500) 250,000 (9,500)

!10,%00 (!,000) 29%,75% (12,500)

!6,1!0

1,0!6,!6

%,014 297,!%0 9%,2!0 11,!04 1!,%00 3,1!0 1,200 21,!21 14,!00 %,325

%,000 414,100 115,000 17,200 19,047 3,240 5,590 31,!72 15,!00 3,%00 %,300 1,200 25%,000 !00

ADJUSTMENT DEBET

CREDIT

RECLASSIFICATION DEBET

CREDIT

FINAL 12-31-19X2

??? ??? 295,!5% ???

900

1,0!,96

$@$(*$*

!01 !02 !03 !04 !05 !0% !07 !0! !09 !10 !11 !12 !13 !14 !15 !1% !17

901 902 903 904

ad#ertisin+ c"st "' saes - retai c"st "' saes - &h"esae dei#ery depreciati"n insurance miscene"us payr" taes pr"'essi"na 'ees pr"perty taes rent repairs and maintanance saaries suppies unc"ectibe acc"unts utiities &a+es

%00 213,000 700 5,000 %,200 %4,!9%

7,100 97,344

$')7( $@$(*$*

=6!,2!0

1,000,193

interest epense (+ain)@"ss "n disp"sa "' in#estment inc"me 'r"m in#estment (+ain)@"ss "n 'ied assets disp"sas

49,500

45,750

T) O)$' $@$(*$* $'(7(* 8$%'$ )@$*

%,700 414,500 ??? ??? 19,097 3,!40 9,500 ??? ??? ??? 5,300 900 ??? ??? 5,794 7,!00 ???

50 %00 3,910

300

1,000 %00

5,794 700

1,011,0>=

(3,910) (%00)

(2,140) 53

4!,900 39,000

>3,000

T) 7(/$ )@

10,000 4,000 14,000

12,000 4,000 1%,000

$'(7(* %)$' )@

2,000

2=,000

905 'edera inc"me taes 90% state inc"me taes

700 400

??? ??? (2,140) ??? 39,753 3,16

5,!11 1,052

%,1!9 2,94! 9,137 26,019

) TB 2

) TB 2

MARKRICH SPORTSWORLD, INC COMPARATI"E RE"ENUES ( EXPENSES PER AUDIT 19X1 # 19X2 in Dollar ammount 

NO.

701 702 703 704

!01 !02 !03 !04 !05 !0% !07 !0! !09 !10 !11 !12 !13 !14 !15 !1% !17

EXPLAINATION R$?$(&$*  $')7(*  + etai Saes Saes eturn And A"&ance - etai >h"esae Saes Saes eturn And A"&ance - >h"esae N$) R$?$(&$* E@$(*$*  $')7(*  + Ad#ertisin+ $"st ' Saes - etai $"st ' Saes - >h"esae *ei#ery *epreciati"n nsurance iscene"us ayr" 6aes r"'essi"na /ees r"perty 6aes ent epairs And aintanance Saaries Suppies Unc"ectibe Acc"unts Utiities >a+es O$')7( E@$(*$ R$?$(&$*  )$'*  ( E@$(*$*  )$'*  +

R$%.

-12 -12 -12, $-% -12

19X1

19X2

%23,1!0 (7,500) 250,000 (9,500) !6,1!0

!10,%00 (!,000) 295,!5% (12,500) 1,0!,96

%,014 297,!%0 9%,2!0 11,!04 1!,%00 3,1!0 1,200 21,!21 14,!00 %,325

%,700 414,500 115,000 17,200 19,097 3,!40 9,500 31,!72 15,!00 3,%00 5,300 900 25%,000 !00 5,794 7,!00 97,344 1,011,0>=

%00 213,000 700 5,000 %,200 %4,!9% =6!,2!0

MARKRICH SPORTSWORLD, INC COMPARATI"E RE"ENUES ( EXPENSES PER AUDIT 19X1 # 19X2 in Dollar ammount 

NO.

701 702 703 704

!01 !02 !03 !04 !05 !0% !07 !0! !09 !10 !11 !12 !13 !14 !15 !1% !17

901 902 903 904

EXPLAINATION R$?$(&$*  $')7(*  + etai Saes Saes eturn And A"&ance - etai >h"esae Saes Saes eturn And A"&ance - >h"esae N$) R$?$(&$* E@$(*$*  $')7(*  + Ad#ertisin+ $"st ' Saes - etai $"st ' Saes - >h"esae *ei#ery *epreciati"n nsurance iscene"us ayr" 6aes r"'essi"na /ees r"perty 6aes ent epairs And aintanance Saaries Suppies Unc"ectibe Acc"unts Utiities >a+es O$')7( E@$(*$ R$?$(&$*  )$'*  ( E@$(*$*  )$'*  + nterest pense (8ain)@"ss n *isp"sa ' n#estment nc"me /r"m n#estment (8ain)@"ss n /ied Assets *isp"sas T) R$?$(&$*  )$'*  ( E@$(*$*  )$'* 

R$%.

-12 -12 -12, $-% -12

19X1

19X2

%23,1!0 (7,500) 250,000 (9,500) !6,1!0

!10,%00 (!,000) 295,!5% (12,500) 1,0!,96

%,014 297,!%0 9%,2!0 11,!04 1!,%00 3,1!0 1,200 21,!21 14,!00 %,325

%,700 414,500 115,000 17,200 19,097 3,!40 9,500 31,!72 15,!00 3,%00 5,300 900 25%,000 !00 5,794 7,!00 97,344 1,011,0>=

%00 213,000 700 5,000 %,200 %4,!9% =6!,2!0 49,500

>!,900

45,750 (3,910) (2,140) 53 39,=3

E'(7(* B$%'$ T@$*

39,000

3,16

905 /edera nc"me 6aes 90% State nc"me 6aes T) I(/$ T@

10,000 4,000 1>,000

%,1!9 2,94! 9,13=

E'(7(* A%)$' T@

2,000

26,019

(%00)

I(/'$*$ $/'$*$ 

PERCENT

1!7,420 (500) 45,!5% (3,000) 229,==6

30 7 1! 32 2=4

%!% 11%,%40 1!,720 5,39% 497 %%0 !,300 10,051 1,000 (2,725) 5,300 300 43,000 100 794 1,%00 32,44! 2>2,=6=

11 39 19 4% 3 21 %92 4% 7 -43 50 20 14 1% 2% 50 324

 

(3,750) (3,910) (1,540) 53 9,1>=

-! 257 -

 

3,!>>

-104

     

(3,!11) (1,052) >,!63

-3! -2% -34

1,019

>4

   

 

     

MARKRICH SPORTSWORLD, INC. I(/$ S))$$()* $' E($ D$/$8$' 31, 19X1

 =et saes



1,0!5,95%

$"st "' saes Administrati#e epenses arketin+ epenses *epreciati"n ther inc"me and penses-net

    

529,500 37%,193 !%,257 19,097 39,753



1,050,!00

 

35,15% 9,137



2%,019



2!

         

3,!40 31,!72 5,300 900 !00 7,!00 97,344 147,!5% 103,499 44,357

arketin+ epense Ad#ertisin+ pense *ei#ery pense Saes mana+er saaries 30 a"cated 'r"m "ther epense 6"ta

    

%,700 17,200 1!,000 44,357 !%,257

Adminstrati' epense isceane"us pense r"'essi"na /ees pense

 

9,500 15,!00

peratin+ and "ther epenses nc"me be'"re ta /edera and state inc"me taes  =et inc"me

 =et nc"me per share "n c"mm"n st"ck

NOTES ther peratin+ penses nsurance pense ayr" pense ent pense epairs and aintenance epense Suppies pense Utiities pense >a+es pense

6"ta 70 a"cated t" administrati# epense 30 a"cated t" marketin+ epense

r"perty 6aes pense Saaries pense Unc"ectibe Acc"unts pense 70 a"cated 'r"m "ther epense 6"ta

    

3,%00 23!,000 5,794 103,499 37%,193

MARKRICH SPORTSWORLD, INC. S))$$() % C($* 7( F7((/7 P*7)7( $' $($ D$/$8$' 31, 19X2

S"urce "' /inancin+  =et nc"me Add *epreciati"n  =et 'r"m "perati"ns ssuance "n+ term debt ssuance c"mm"n st"ck 6"ta ssuance 6"ta /inancia res"urces pr"#ided Appicati"ns "' 'inancin+  AcCuisiti"n "' n#estment AcCuisiti"n "' pr"perty, pant, and eCuipment $urrent p"rti"n "' n"tes payabe ncrease in >"rkin+ capita 6"ta /inancia res"urces appied

  

2%,019 19,097 >,116

  

450,000 450,000 900,000



9>,116

    

501,1%7 90,000 395,%93 9!6,!60

     

32,100 19,0!0 175,740 500,000 2,2%0 =29,1!0

     

1!2,257 90,000 41,250 9,137 10,!43 333,>!=



39,693

$"mp"siti"n "' &"rkin+ capita $urrent Assets $ash arketabe Securities Acc"unt recei#abe (net) n#ent"ry repaid epenses

$urrent iabiities Acc"unt payabe $urrent p"rti"n "' n"tes payabe nterest payabe nc"me taes payabe Accrued iabiities

ncrease in &"rkin+ capita