Chopler 2- eet Char 4 Fina, Frewvise 24 . General dourna L1, int wy Se ig” illusherte E| 4 “iwenctin eY [Dale | Padicolars debit Sen 4 | Seoplanay ¥,00¢ Cuoh | Nales Fg is 8) | Spare Parts 17,600 | Accowit Payable 1F,G0 Nan 12 | Land 300,00 | | Floating Mireratst Hanger 200, 000 | Nodes Payable Nan 15) | Accoud Payable 4306 Spare Parts 4.300 Feb 2 Accoiut Payable 13,300 Conf, 13,300Exercise 2-8 fa hoak us Gutewer. Comstuclion Con ‘pay Ovrnal Ry Prepare a journal entry (includding & Ledger le erloncin) each Wwoa " ain J Dale | Parculars: | Seseriplion Debit Ch Nw 1 | uk 60,00 she Gutiervex- cp th owner Invosled canh in bilo Nov % | Land JJo,000 Building 63,hoc | oe | Gurchaad ‘ind taal Paid part cank | and wud om (pale balan) Noy 15 ae Ee 3,200 a able 1 chee Ohice equal on credit’) [Nov 2) oe Payeble igo | Oypie Equi | Returned Faalty ffi eqpipmet to mpple) Nov 25) Notes a 10005 | (Read Ba (pavhial payrest) cxpoinst Noles Nov 30) = 55,000 | | Toe Gubierrer.- cert \ ( Reward nes, ‘ines | | by ome | | | | Wl for Credit @ 60,000 {o,000 35,000“Chapter 21 ~ Recording Chamg 09 in Frnancial Forovts %B-1 Tn May, Jamo Colby. a physician decided te i Open his own Medico! Prache. Dor ( Recording Te TING Hmoaclion haus burinam engaged in ly follow» % a Journal Geheral Journa| Dak | Accomit Title and Evplanalin | Debit | Credit May 4 | Conk | 36000 James Glby Capita! | | 36,000 May 6 | Land bee _ Bulg | 45,400 Conk, 241,000 Noles Payable Fy4oo Iq | Office Funiduye 2340 Mes Recount Peja le-Madern OMe | 2340 lies 1,630 | Biet 22 | Me! age | | 1,630 Moy 23 | Accord Recaivable-Denton Labs | BLS | Medical Supplien | | BBS May 30 | Aecourl Payatle- Modern Olu Co |i Cayh 1,140 Moy 31 | Carh | Bas | Account Receivable | | &&SEe tha ledger ‘ a i Aer ACCoUitS of) Black Mountain Goth Clot ity a Saplembor 30 are ‘ia bebw im alphabelial order tnd 4 Bales Néawwt pryable 4 45,30 = Shayl Recowt Recavable 1,300 oa Buildin nase : Robe Jones tel 3alho6o } Go W460 i Fencon 23,600 , Golly Carts 28,000 Nand 315.000 Property fio pele 2) Regquiremat (@) Prepare a trial balan with ledger accouals actanged bs He Uriel Livan ciol Statemsal order Include a proper ho bg Black, Movrlain Golf, Club Trial Rolanyy Seplember 30 debit _Credif N 1,300 ae Receivable Nae Noles Receivable aloo Oye Supplinn 440 ond 345,000 Buildin 184,200 Opie Requipwend 1420 Lighting Rapripment 52400 Mainenonee Frqywipmont 36,500 Fenn, 23,600 Golf, Corts 28,000 Sprinkler Syston 50,000 Noles Payable 340000 Necourt Payable 153ho Proper Kaien paysble ATO Robert Tons - Capital 384,060 492,340 + 492,340 ‘Scanned wth CamScanner28-3 (b) Prepare 0 balana Shoat oh Soplember 29, | Py sSubtatel Phowing Astal liabilrkioy “ Nesets & Noles Recayable Accout Receivable Obie Supplion Land Ruildin, Oye Wipmonat Lig Faysipmed Maiwlenamce Kapur Fenn Golf) Cart Sprinkler System Tel Roel MaSHe Black Movitain Golf, Clob Balance Shoet at Seplembe ¥ 3o,!4 cee boro lalate g '4460 | Noles Payable 310,000 Biooo | Accoust Payable 15,340 1300 | Properly axe Payable_2.940_ OL aba) Ctl 408,310 345 poo | : 184,200 | | Qunar's Fs 20 Robert Tones capital 38,069 52,900 36So00 23,600 28000 50,000 | “Total Liabilibion 4 Owner's 442,370 RK oeRS % Prob 26-4. ‘i " sa) 4 hele Sin Hand 4 Wiel st 4 balance Shuil Ry) Fad agar tin ayer ac *b 8 Calumn Yumaing balance Lov ee Gk a a _Deseri | aebt Cred ae Ni | |i Hand, es 3,000 ‘ 3 | Kamd | Tennis Courts ego : FA Acoust, Pople a 1a, Rec Payable aes Siemens 9 Orta Surtles ieee _ |Dale | Deseriphon Debit: Credit Balance fs) qa [eat Payable SIS 15 baie ea L Land Account He 0 [Date Descri Debit Credit Balan ns “July 3 Cosh ee Payable NG.Noo 48,400 | ‘Scanned with CamScanner| : “Tennis Court | Accourk ay 2 2, | Dae Descriphion- Debit Credit Balancy % ly 3 Conf, |Noley tg F5p00 45,000 Temis Eqwpmost —Accowt st 25 Pade Description Debit Credit Balanco “Hy 6 ean Ropble “1680 ne " Necout Payable 5 2405 Nokes Payable Recut ot Shoe Dale Descriphion Bbit “Credit Balancp Shily 5 Land | Femnis courts 103,490 103,400 Accouit Payable Account FSI Dale Descriphion Debit Credit Balanco July 6 Tens Kepner 1,680 1,680 } opie Saupplien 3I5 1,995 Ys “Fenmiy aysipwait WS 2 tho A Con 315 &yhos 22, Co 325 1,680 Jim Hond-Capitel — Recoudh 50 Dale — Beseviphion Debit Credid Balance July \ Cou, 30,000 = 50,000 ~—— eee ay Y se2A & (b) ee babanen ack Sehy 31 from “ho ledger accoinls: comple) Sime Hand Trial Balance July Sil ——_. cul, petit Credit Oyyia Supplion ere Land 4Bin0 Tennis curt 15,000 “Tennis Kqynipmosl 2,405 : Noles Payable \ 50 ) Recout Papble Ls Tim Hand - Capit fe Assets rae sayin i Lrabilities, Conf dbo | Notes Papble Opie Supplion 3S | Account Payble Land ‘ Yoo | “otal liabi titier Tennis Court AS p00 Sim Ward Capit! Tenmis quired a “Total Ametp sees wi Licbilibion 8 ee = 135,080 i ‘Seanned with CamScannerq ” Shapley 4 - Completion of Me Accounting Cycle” Brercise 4-2. : we ea Servig rail adjusts and clopon th al hy Ny nasal On Nov 3o,ac Knhios ewhtiod are eo t As pow Req): Indtenle hee each oy hore enbiey upon Ina elenaaby of she companys financial /stelena Ine sk Balance S te ong & Jomo _ lance Shoe Aajunting Rech Ror, in hynits = Lisbib ose Fone G@)Dopecsbon ppv NE = I =D d ma onium we TD Cogpee om dager pNE E pie hu 2 she waged (dy Saletien payable at y > Pe net laches akhledeiny We Least pay dayinNiov (E\We portion of se a : prepaid ee chy NE s > han erpived during Nov. e » 1 (F)Earnng a portion \ a ie onal ote Advanta 4pm o Custos, Harbour Rystarvaat- Nole: L247 Increne D2y Decreang NE ay No epgget :Exercing 4-6 wil Cor poraalion adja nd clonay its acco ail Varions, mes oy “Me calendsr cfr Prepare We adjunting 4 Sou! en hyi 2 baned on “Hur nfogens Seanad @) Interest Fu peme oe 4 ,boe Anlerest Payable ®) Depreciation F se 5,000 Movante ive Dopieciion ye Eaqpipeced my © Inlevost Receivable a 2u300 Tnlerost Income Govt Bondy, (a) No ent (e) Salaries Exupome + 2,800 Solaris Payable ‘Scanned with CamScannerThs: 4-12 Shown below are Me “Trial Balance amd Adjurted Adfwyling Brtvien a Vial Balan Fiphos Vnotuance Agency fi 1\ Dorking Backaya u Vie eran: I Ses kayavdy Month endid Nov do, 494 J Reqy Prepare Adjunbryy Rxtvies GQ) Commiprion Receivable + 85 CommiMion Earned =} 850 (To record common @avnd but nat yet tecaived Gi) Oppice Supplion opens re 360 Opie i > 36 Co record ofice pupplion comnned during “he perc | Gir) Depiecietion Evpeme-Office Kapp + Mo 2 Nlowance pe Dopie ion SP s Co veiwd doptecilion on hie ¢ wipmost fp Nov ta9y Gv) Salaried Eypeme + sla Salaries Payable as 550 Cp record Aalavier earnad by ewplegeen bat not yet paid) Cy) Unearned Cownimion FIO Commi srion Fetrned (Fo vecord commupton earned uahich usan Yeraived in advance fs se 210 Nov 1944) Fipher Insurance Agency (ete oH ed For Mie month ended November 30.14% Revemng : Commirton earned 4,160 lors, Kepomos: Salaviod evpome 6,550 i 260 etek, Kaupret No Totol erpome ~ (R520), Nek Lom (560) ‘Scanned with CamScannerConk: a Fipher Inpusan ce Ayenc Stalemanl Owner's Fy ith For Le ‘oat ended ioe iy Pot Finher- tal, Nov 1,1994 , hon: Net fe Subotal hon: Drawin Pok Fipher- Capital Nov 30,1444 Fiphor param co Nency Balang Shat Ay on November 30,1444 peer (inkl ibies : ree Neate Accowit Payable Ge Con pees het Paable a 3,850 | Unearnod Commision ae Comminion Recoivable if ce 2igoo MA: Feoy Rard during May G00 Feon Earned - May ah 31,2.00 Wnverbiq alive Sorviy Incone poet 100... Fl baies 3,00 ‘Scanned with CamScannerProblem 4B-6 + Cinemax Stage & theater GY Rajunting enhin fps he mort Soplenba (a) Film rental evpeme 42,218 Prepaid film vert FATS ) Dapleidin Fone ta img 8S : Mousamco ptadin- Building | is ©) Depreciation Fypome- Projection Fp F |-Se0 NMlovaence bP re Fyp Ft Soo Gal) Interest wt 1,300 vient Ryle = 1,300 ]) Uncarned admiprion. evome SAS? Admipsion VYevoure iely Cor 6; (FY Recount ee deem es (a) Fenn evponre ae 348° N : Salevien oe -& 3,650 = 3,150 ‘Scanned wth CamScannerCinemax, Ste ee, x Mj tia’ o September 30, 1944 aa eR la ‘Particalern Se fees aes = Cag (42,298) |antoe Prepad film rental F500 Land |2tapo0 ne , 818 | Ye] Keer ted Depend pee Frojecton Eapprost 1,500 4,000 " ag a 4 | Romo: Noles Parable , a Kecoust Payabe Ee Unearnad dtinjoion vevoug (3,450) . ue = Halen Jamos, Capital we 200925 an 925 Halen Sounap Drawing 0,500 , Rdnimions Rovere @AS0| 3,650 42,400 Salaries & ose 3750 fi Light a, Power E.vpame ea iatat Film Rodl Evpome = 7] AS as Dopteciition ev peng. Buildin 815 ws De oc ee [500 |15e0 Be 4 2 1300 1,300 Rect | 1,300 1,300 ost Payable | | \ ccount: Receiuablo Urrely Gop 6,200 6,200 Ge Concomios, Re 6,200 | Bd Salavioy Payable - 3350 as ‘Scanned with CamScannerei 4a-6 Cinemax Stage & Thasler \ncome Stalenaed For ha Moth endod Gaplnber 30114 Revenwy: Admiprion Rovenng 2.00 Comconions “Roome $12.00 4,00 Tota Ruoma ‘ Non: pent: 2Spor Salevion Fyrpewher ASo Light a, Power Fr pome pas Film Rostal Evpome a5 5TD Depreciation Fp i su \, Soo Deprerration Frp- Profetion YP Interest Fvpome See a Total R-penne> tt ae Net hep Gost. Cinomar. Stage & Thader Stalenont A een e For We Month vended Sap nb 30, 1444 Halen Sounon, Capttal 1 200,125 Lon: Net Ce ce ee cope Ketel 200,825 hon: Drouin ice?) Valen Jana itl Soot 30 ‘Scanned with CamScanner— [S00 | Nolen able 200, Prepaid ibn vel Bs425 a ee Fegon fon) sim ih eh Spo | Uneayned admimnion revome | S50 Ratt Duloooo Total Liabilies “215,100 too: Neca ono. oe Ouway’s Eeyusty 190,325 yaa oe ‘poo Nc 26. 9,200 Me Total Aymela. 4osins Wel Lichilitey % Ownen’s esis ky 4osas | Cloning Krieg ¥ Admimion Ravenne 72,400 Concgniohs Rovenug 6,200 PEL Acoust 78,600 PRL. Account FHoo Salarion Ey Light On Beng aaee ie Rastal Evpeme 42,295, "ecialion Ryponst-Buildng 87 y Deprecialith Rae Pf I, = PAK Molen Sane, Gpitsl 100 . : P&L Accomp loo Halen Jamon, Capitsl 10,500 Drawings, 1o,So0kx +6 Manic Hall Short Bank, Reconciliation - : Req: Prepare bank veconcilialion efor Munic Hall 4 uy 3! a : Music Hall Bonk Reconiiaon ay Ju , 19,893-25 Balance ar per mm Stebwast, 31 Sy (2,102.50) ior vue 8PRb0 Mors Rory siege ee ee See «ES am. Sernierchargn by bonlt Pree ae Réjeed Bolaney 18,663-35 no ed Seanad with CamScannerm4 | FR i oe ein aft er rie Flow Inc st een ok Reng thy Stolen Q Ap oh 3! December —_ Pardiculara. Bank Staton Bank Nous © abo (On-ade) +118] + Ag eee 10) ory im Tamet 4353 : MjoQedetanding [Unclesed Choyjuan ton She 620 $934 G30 2052 = é pir tesa (3,513) : 2 16,821 Hdjonted belancon a on 31 December 16,821 ee (b) Sovynal Eahien in record, 4 Data Flow Inc. 3 Servig charger 24 Bonk Alc 24 =1 AIR- Jon Toren + 600 Bank Me =& 600 - ‘Scanned with CamScannorProblem FA-2 Preparing Boa, Reconciliation pert Day Clemers (a) NA on Sea P. nl Boalt fc nay Salenssl pum © Un-adjunled balancer & TASS ° @) + cash in Tramnit @ 4+ Imbevost exmnad on checking Alc @- Out handing chaq)ten 921 = 264 i 925 1,085 2,0) ©)- Sewia chargon by bank NSF ~Tawp Miller = #00) “Hass. 41953 Aajunted Boolance ay on 30 Nov Mite: : F aned on ly (16) Prepare agjintng rien (in gout our! Form) boned bad reconcilialion » a Bonk Mo 1e4 Infevost Income Ce vecard inlevast income om =y Sevvig Chay F 8 ¢ or) ea, chy dubited by bank) ay AI R- Taya Miller “Foo " Ban MC foo ae cwuh book & reins te <=, veard NSF exty > ae of Ba eoncil checlany accoul) evardParliculars oe) mu oe 18,928:12 rhe im “Trunnit 4017-'5 hon: Servicg Charger dabited by bank Add: Noles ‘Recaiable - Rene Maner how: Error reclipied bons: Outstanding [Unclear chequn Bh eadein BH Gio-80 B83 301-05 (1802-97) how: NSF — Housd Wilkow Najusted bolantg avy on Sy 31 Co) Journal Kashiigs =I Servic Charqen *TGS Bonk Nc. #468 #1 Bonk Ne. 4 SHS Noler Recoiuable-RenaManes = 4,S4S, =) Bok Alc 18 Oye Raywpuerl = IB =7 MR-Noward Villian, =& 180 Bank Ne Io (c) Stole Whe bol 0m Najst Cloning bolanyg wd on Sy 3) ‘Scanned with CamScanner Bel, Stabe! [Ray Bl, 42-30 SS el, Gs #68) 4.545 1% ) | Bs ano ,) hich should be included o 4 nia ent whic 2142-30Prob th-4 Daytona Recycling Center a Bank odin Ap on 30 aie ember Particular m fu © Osagiusled Golan [oral Bolivar | 20,808 Memorandum in oma Strlns Be cone Charger jp She month NSF - noah had: Credit Memove Infevor! earned eet r = hom: pn in bookin af telep expomne paid wag ape Ki bank At - collection Matra 2 Add: Depanit in “Wamnit 585-25 Lon: Outstanding [uncleared cheqjvor R60 FISI-4 864 B24G 7 864 _ 123-61 _Gse) ; BUN6:SO_. a (b) Prepare haconary adjunting embien in genl journal form 21 Serviee Charges + Io Bane AIC e lo = & Gu.60 oo a: NC oe 61-60 64 ay Bak NC * Inlevost Income +64 3264 =7 Telephone K ‘i t Bolt MC 4 3.44 ‘Scanned with CamScannerj Sud & Me io Merlin Coneiikrs old to Portes lop bp como j e alle Text Pobinkers. (Perpelul Inventory Method) 4) Har urn enbior +o record he Cont of “Whe “fo Fa Be a" “ps Asold on May 0) avtining that Merkn ¢ oma 5 G)_Spectis ienkpetion rethed (So oh te unity poald were plrchwied om Apiil ¢ pal and she remain 20 ON fy wore purchaal on Moy! So with @ #80 “= Ye\600 20: + + 850 FYo00_ + ele 51,000. Magi = Cpt oh ide nl "ge Sipe ~~ taventery a 54,000 CH) Mewage cost Method Sport 8t00 = EE 9 Mere cost of 100 unites = Sib % oo Conk Hy Jo- units @ 829 = 5 ii Mayo — Cot a gun id Si eet ventory ae Shoo (©) FIFO Method: i i w , Se et May ” wo yl pold ae su se SOE NI =e 5 Moxy 10 — Const 4 Morley } (a) LF Method ce 1 ho mith @ * 85° 4 ag 4 30 Boo 58, 000 Conk % o e, = ob 58,000 ‘Scanned with CamScannerBlack. Yow k Inc: y oy tho purchonoy He cost qe (a) Record “We begin St onan invert record card telat tater. atte se Sst Date | uy Teor Tel | Wats toed | wel lun ot ay May 1 | | I | | 4, Mays | | ate _& al yo | 12 40 6 0 | 4S [900 Tighe. [5 "ei Se foe eeeleso | 4s Mop ae | ie a ee ea Maj i io eis 450 Pee 5 |) 40 | 2oaa| | Cord dgeud sold 1,580 eS Sal me | Brie Go nae | fo 60 600 | | IS 6S 495. | Salg voluy —_ 2,0: | | | ) Prepar one embien to record purchaaty &: Palen in Mey Novwume hat all action were on acca Swentory + Yoo Ale + Joo Conky goods pold + 1,580 4 ‘nventeay ab «abt AIR, =e 2,058 Salon se 2,058 ‘Scanned wth CamScannergear Nerbor Company mm a periodic inventory Ajpke Bra Venedit: 4 Jan | Beginning Unvenbay qoo units @ 1000 + 1000 Syplem Feb23 Porchawy 1,200 Woo (3,208 Np 20 Purchawy 3,000 20 33,6008 May Purchare 4,000 160 46400 4 Nov 30. Porchore Goo (3.00 Hi, fee Total ope 4.1/3,100 Rey) B phypicel cout uadiaten |Se0 units im tnventay «t yorrene Daerming be cost ending inventory band on “following methodn 4 nvoxtosy Valuation (b) FIFO ee ee cin Inventory Ee (a) Buevaye Cost (b) FIFO Mveraye opt Feruit- Talal Cost — =| ~ Cont 1,500 waits [Ending Inventaly 2 ae Nov 30 ov mits 13 {1 Joo 10,000 Mey y __ boo units Go i" 6% ae 18,660 Conk fy ending ventas 4 See wits) = \,So0 X 134 2414, 085, ‘Scanned wth CamScanner| Exercise 9-9 Paci Plimbing wri periodic tnverrtor SY, Periodic \nventory Yecordy Slay inch bran gato tlie Combing at hae flaming qyahlies: Seqning Awentyy Jan | 4 hoo wits @ * 4-00 $y Fivat Porchare™ Feb20 240,000 Melo ty Second Purchane May lo 30900 4.25 A504 Thwrd Porchase Aug24 Sa900 4:60 230,060 Fourth Porchare Nov30 10400 S00 54, Soo Goody Ayailable pe Sag !20000 units + 534400 Units Aold during Me jear 106000 Rnding Inventory (Be 31) 14,000 units Req) Compule he cost oh ending Invogtoy swing ~followin eat 'mventory Der i 3 5 J (@\FIFO (b) Auevage Coft , CS) sasge Gat Cont 4 ending \nventay (peo wits) Average cost Perot= Total Cot Novae lpfao 5.00 S}Soo Ste aane pats untae MH 24 3,100 460 14,260 120,000" Woe 68 Tho eck Tear sy ame Cont ‘4.000 unt = Wooo x 42. =46, 80F Sistem 1:3 tuto Shap in a. pecdic inorlay pm Peviodic. nota yplon & ° ; Vwvontory ~ Jan 1 qiztoo wits @ 30.00 4. 41,00¢ Fivik Povchang- May 12 3,540 30.60 108,224 31-05 14,520 Second Porchang-cily 4 Aho Ward Povchne Biv00- 35000 33,000 x4o/. = 13,200 33000 13,200 = 14,800 11,880 19 800x Yo7, = 7.120 14800 ~ 4,120 = W880 x Yor. = 4752 1,880 — 4952 = #128 428-bp00= 1,128 4,8 -1,128 = 6,000Fe 10-4 En on Sain Producls une Shr Wine dopreciabior to, gy Ppteadion —_dupieciable angle. On et We patio, po i / she tpt cuh of « cat 4) 4 80)000- Une Ji i erfimaled to be (0 fearh 4 Yeridnel Uy 1994, offer almost ee of eeperiands am sa jmanggendin, decided to vevinnd catimaled "he om 0 yen AG gown Wa verigd eotimeled o() ‘| \iye > decided upon Por to recording do piecia\ Wa gene ended Dec 31,1144 wivenoat =. «Prepare ournal enctvien, ¥9 chronolitial order fy Ibe abs Ray enone any oh cha) eign Show Separately We dapseciahn iia 942, ! 143 and 1994 ! : i | selion = £otst Wachivor _Repidual value fag. Dapiecialion co eee : = _Ro,oon = 12,000 \ is gunos = G00 per fev. lo Jon 4,942 Machinery eee = $0,000 ialion 46,0 Depiedi Hw fe Tepe cation -Mec hint <& 6800 sation Fr pennt dee SS at Now \y ett adn "echt & b,bo0 BookVat = Copt = tow fpt Deprecialion = Go,00 - 13,600 2 66,400 New Dapiecialion = Boalt vag — Replducl Valu Unthal lhe yey i Sbliga = 2.000 #9064 Dec 31,1942 Dec 34h Depreciation + 4061 Mi pe Baga wanay ‘Scanned with CamScannerlo- 'o “ Consttvclion edad in a woud Crane ona Similar now ong Ve ory re cast 4 old crane +4 65000 . ‘ 2 dopre clin 4548000 uy ihe Peer list pia $575,000 “Tradg in allovsanio +18,000 G) What anu cash wat Qgilvie Pate Link Prico " New Crang + 45,000 on: Vrade in allawane eg Conf, Paid fe an Compe Bi dicel yen oF \gr> on dinporal op “le old Cran Oral nk 4 OH clone ar how: Accumulate daprec'cin ae Book vabo =e Goan or of oh ding oe oe _ hom: Book, woluy Sees Car dingo apie old crane. 6,000 | ane‘ be wid fgor! I, (ui) Gomple She cts mone jee ipl sco 1 dopletion 9! delereindian of) Cone a | fon gars LAN « on exchagyt eric de “i te ae wal peels “Tun te = G00 jer” vot reyaded ae ara oat be Kane basin oh the row cron in a” 648.000. © 2 awa Bt is var tanen anh ie ‘Scanned with CamScanner: Ron. . Dupo Dopiec Piecicclion “Wacler Coft = 4p Shseo Fpl Unt Sale, lea! Fan S gous a RAAIE + + loon tay Delia Method Sight her Give Wwe gemnl e ny (m @T yy each iA slo aed e fea) reyuired 8) To Lyactor wal Ald RF oh M5 = 2 yen ae Deopicciction = Tractor Cost - RAH el sal ye Val Ural Liye 3 Sosa = Nee = Ae fp00 por go pe deg depen Yoo x2. Cooh = £8,000. 19,500 Allow tpt pein a 9,000 Lom on dinporsl os 2,500 “Traccos 230,000 p> on andl Fair tue (B) “Te unc srs “iede in a Her S Xectot A) ae SH.000: I ae with allowance Uoaly AF 21,000. (Record any ngied gan oF los) New pict 434,000 0 il “y Cah ' + Gaim on dipobel ae 3,006 Far PA Velag 34900 Lanirade in allots __ 21,000 lohes Dep (ye ol, payrst _leHOe Beok vet “Brade & allousle_2 coe 412,000 e “Yea clos * Ie 2 > iach Cost Gain on Dicpoy-|) “he Atclor wary Scr were unwilling to Pact a poetap soley ye Service chargor-SoeP dealer > Now yr" Doprecidlion, “Wactor » Depecicen |e 4 ee Ypooxd «28,000 ‘a se 2,000 . ~ ears’ Une. Sing Scrap do actog, 1 War given 7 1 DYonanng ite, + 218,000 ty 39,000 | ‘Scanned with CamScanner