Joy Boquiren

Boquiren Solutions
General Journal
As Of 04/23/29

Date Refer. Acct. Title Debit Credit

10-Mar R725 4120 Sales Returns & Allow. 58.95

10-Mar R725 2120 Sales Tax Payable 4.13
10-Mar R725 1130 AR/J & M Construction Co. 63.08
10-Mar R725 5110 Cost of Merchandise Sold 34.63
10-Mar R725 1140 Merchandise Inventory 34.63

17-Mar R705 4120 Sales Returns & Allow. 475

17-Mar R705 2120 Sales Tax Payable 33.25
17-Mar R705 1130 AR/Carol's Office Products 508.25
17-Mar R705 5110 Cost of Merchandise Sold 279.4
17-Mar R705 1140 Merchandise Inventory 279.4

31-Mar Adj.Ent. 6180 Insurance Expense 246

31-Mar Adj.Ent. 1160 Prepaid Insurance 246

31-Mar Adj.Ent. 2140 Salaries Payable 495.8

31-Mar Adj.Ent. 6160 Salaries Expense 495.8

31-Mar Adj.Ent. 6170 Supplies Expense 410.22

31-Mar Adj.Ent. 1150 Supplies 410.22

31-Mar Adj.Ent. 6190 Deprec. Exp. Wrhs. Eq. 648.37

31-Mar Adj.Ent. 1511 Accum. Dep. -- Wrhs. Eq. 648.37

31-Mar Adj.Ent. 6200 Deprec. Exp. Office Eq. 232

31-Mar Adj.Ent. 1521 Accum. Dep. -- Office Eq. 232

1-Apr Rev Ent 2140 Salaries Payable 495.8

1-Apr Rev Ent 6160 Salaries Expense 495.8

30-Apr Adj.Ent. 6180 Insurance Expense 304.1

30-Apr Adj.Ent. 1160 Prepaid Insurance 304.1

30-Apr Adj.Ent. 6170 Supplies Expense 2,145.00

30-Apr Adj.Ent. 1150 Supplies 2,145.00

30-Apr Adj.Ent. 6190 Deprec. Exp. Wrhs. Eq. 648.37

30-Apr Adj.Ent. 1511 Accum. Dep. -- Wrhs. Eq. 648.37

30-Apr Adj.Ent. 6200 Deprec. Exp. Office Eq. 232

30-Apr Adj.Ent. 1521 Accum. Dep. -- Office Eq. 232

30-Apr Adj.Ent. 6160 Salaries Expense 389.6

30-Apr Adj.Ent. 2140 Salaries Payable 389.6

-------------- --------------
Totals 7,132.62 7,132.62
========= ========
Joy Boquiren

Boquiren Solutions
Vouchers Journal
As Of 04/23/29

Date Inv. No. Acct. Title Debit Credit

10-Feb 426 2110 VP/Nozaki Corporation 15,250.00

10-Feb 426 1140 Merchandise Inventory 15,250.00

27-Mar 427 1140 Merchandise Inventory 1,575.00

27-Mar 427 2110 VP/Starr Enterprises 1,575.00

21-Apr 428 1140 Merchandise Inventory 312

21-Apr 428 2110 VP/Cody Industries, Inc. 312

23-Apr 429 1140 Merchandise Inventory 15,250.00

23-Apr 429 2110 VP/Nozaki Corporation 15,250.00
-------------- --------------
Totals 32,387.00 32,387.00
========= =========
Joy Boquiren

Boquiren Solutions
Cash Payments Journal
As Of 04/23/29

Date Ck. No. Acct. Title Debit Credit

21-Feb 8439 2110 VP/Nozaki Corporation 15,250.00

21-Feb 8439 1110 Cash 15,250.00

7-Mar 8440 2510 Note Payable 585.64

7-Mar 8440 8110 Interest Expense 173.15
7-Mar 8440 1110 Cash 758.79

15-Mar 8441 6130 Rent Expense 1,250.00

15-Mar 8441 1110 Cash 1,250.00

18-Mar 8442 6150 Heating & Lighting Exp. 412.38

18-Mar 8442 1110 Cash 412.38

21-Mar 8443 2110 VP/Starr Enterprises 670.82

21-Mar 8443 1140 Merchandise Inventory 13.42
21-Mar 8443 1110 Cash 657.4

26-Mar 8444 6110 Advertising Expense 135

26-Mar 8444 1110 Cash 135

27-Mar 8445 6140 Telephone Expense 679.1

27-Mar 8445 1110 Cash 679.1

29-Mar 8446 6120 Miscellaneous Expense 45

29-Mar 8446 1110 Cash 45

31-Mar 8447 6160 Salaries Expense 4,103.42

31-Mar 8447 1110 Cash 4,103.42

31-Mar 8448 3120 Susan Taylor, Drawing 1,000.00

31-Mar 8448 1110 Cash 1,000.00

5-Apr 8449 6180 Insurance Expense 525

5-Apr 8449 1110 Cash 525

7-Apr 8450 1150 Supplies 485

7-Apr 8450 1110 Cash 485

15-Apr 8451 6130 Rent Expense 1,250.00

15-Apr 8451 1110 Cash 1,250.00
19-Apr 8452 6150 Heating & Lighting Exp. 362.37
19-Apr 8452 1110 Cash 362.37

21-Apr 8453 6110 Advertising Expense 110

21-Apr 8453 1110 Cash 110

22-Apr 8454 6120 Miscellaneous Expense 25

22-Apr 8454 1110 Cash 25

25-Apr 8455 6140 Telephone Expense 518.75

25-Apr 8455 1110 Cash 518.75

27-Apr 8456 2110 VP/REM Paper Company 1,050.00

27-Apr 8456 1110 Cash 1,029.00
27-Apr 8456 1140 Merchandise Inventory 21

30-Apr 8457 2120 Sales Tax Payable 2,501.72

30-Apr 8457 1110 Cash 2,501.72

30-Apr 8458 6160 Salaries Expense 3,294.82

30-Apr 8458 1110 Cash 3,294.82
-------------- --------------
Totals 34,427.17 34,427.17
========== ==========
Joy Boquiren

Boquiren Solutions
Sales Journal
As Of 04/23/29

Date Inv. No. Acct. Title Debit Credit

28-Feb 724 1130 AR/Klein & Associates 12,388.46

28-Feb 724 4110 Sales 11,578.00
28-Feb 724 2120 Sales Tax Payable 810.46
28-Feb 724 5110 Cost of Merchandise Sold 6,100.00
28-Feb 724 1140 Merchandise Inventory 6,100.00

2-Mar 725 1130 AR/J & M Construction Co. 1,106.01

2-Mar 725 4110 Sales 1,033.65
2-Mar 725 2120 Sales Tax Payable 72.36
2-Mar 725 5110 Cost of Merchandise Sold 613.64
2-Mar 725 1140 Merchandise Inventory 613.64

2-Mar 733 1130 AR/Malott Realty Co. 2,771.30

2-Mar 733 4110 Sales 2,590.00
2-Mar 733 2120 Sales Tax Payable 181.3
2-Mar 733 5110 Cost of Merchandise Sold 1,550.00
2-Mar 733 1140 Merchandise Inventory 1,550.00

5-Mar 734 1130 AR/Morgan Home Center 931.33

5-Mar 734 4110 Sales 870.4
5-Mar 734 2120 Sales Tax Payable 60.93
5-Mar 734 5110 Cost of Merchandise Sold 514.22
5-Mar 734 1140 Merchandise Inventory 514.22

7-Mar 726 1130 AR/Tasler Corporation 12,388.46

7-Mar 726 4110 Sales 11,578.00
7-Mar 726 2120 Sales Tax Payable 810.46
7-Mar 726 5110 Cost of Merchandise Sold 6,100.00
7-Mar 726 1140 Merchandise Inventory 6,100.00

8-Mar 735 1130 AR/Carol's Office Products 3,771.96

8-Mar 735 4110 Sales 3,525.20
8-Mar 735 2120 Sales Tax Payable 246.76
8-Mar 735 5110 Cost of Merchandise Sold 2,102.09
8-Mar 735 1140 Merchandise Inventory 2,102.09

12-Mar 727 1130 AR/Baer Insurance Agency 379.74

12-Mar 727 4110 Sales 354.9
12-Mar 727 2120 Sales Tax Payable 24.84
12-Mar 727 5110 Cost of Merchandise Sold 216.3
12-Mar 727 1140 Merchandise Inventory 216.3

13-Mar 736 1130 AR/Baer Insurance Agency 7,997.18

13-Mar 736 4110 Sales 7,474.00
13-Mar 736 2120 Sales Tax Payable 523.18
13-Mar 736 5110 Cost of Merchandise Sold 4,055.63
13-Mar 736 1140 Merchandise Inventory 4,055.63

14-Mar 728 1130 AR/Morgan Home Center 167.78

14-Mar 728 4110 Sales 156.8
14-Mar 728 2120 Sales Tax Payable 10.98
14-Mar 728 5110 Cost of Merchandise Sold 93.25
14-Mar 728 1140 Merchandise Inventory 93.25

15-Mar 729 1130 AR/Klein & Associates 2,407.50

15-Mar 729 4110 Sales 2,250.00
15-Mar 729 2120 Sales Tax Payable 157.5
15-Mar 729 5110 Cost of Merchandise Sold 1,338.95
15-Mar 729 1140 Merchandise Inventory 1,338.95

20-Mar 730 1130 AR/Carol's Office Products 2,186.01

20-Mar 730 4110 Sales 2,043.00
20-Mar 730 2120 Sales Tax Payable 143.01
20-Mar 730 5110 Cost of Merchandise Sold 1,279.18
20-Mar 730 1140 Merchandise Inventory 1,279.18

20-Mar 738 1130 AR/J & M Construction Co. 177.3

20-Mar 738 4110 Sales 165.7
20-Mar 738 2120 Sales Tax Payable 11.6
20-Mar 738 5110 Cost of Merchandise Sold 99.3
20-Mar 738 1140 Merchandise Inventory 99.3

23-Mar 731 1130 AR/Florence Carpets 573.41

23-Mar 731 4110 Sales 535.9
23-Mar 731 2120 Sales Tax Payable 37.51
23-Mar 731 5110 Cost of Merchandise Sold 315
23-Mar 731 1140 Merchandise Inventory 315

28-Mar 739 1130 AR/Klein & Associates 1,153.03

28-Mar 739 4110 Sales 1,077.60
28-Mar 739 2120 Sales Tax Payable 75.43
28-Mar 739 5110 Cost of Merchandise Sold 656.64
28-Mar 739 1140 Merchandise Inventory 656.64

31-Mar 732 1130 AR/Siegel Mortgage Co. 7,151.35

31-Mar 732 4110 Sales 6,683.50
31-Mar 732 2120 Sales Tax Payable 467.85
31-Mar 732 5110 Cost of Merchandise Sold 3,916.30
31-Mar 732 1140 Merchandise Inventory 3,916.30

31-Mar 737 1130 AR/Siegel Mortgage Co. 508.25

31-Mar 737 4110 Sales 475
31-Mar 737 2120 Sales Tax Payable 33.25
31-Mar 737 5110 Cost of Merchandise Sold 279.4
31-Mar 737 1140 Merchandise Inventory 279.4

31-Mar 740 1130 AR/Florence Carpets 6,358.53

31-Mar 740 4110 Sales 5,942.55
31-Mar 740 2120 Sales Tax Payable 415.98
31-Mar 740 5110 Cost of Merchandise Sold 3,141.74
31-Mar 740 1140 Merchandise Inventory 3,141.74
-------------- --------------
Totals 94,789.24 94,789.24
========= =========
Joy Boquiren

Boquiren Solutions
Cash Receipts Journal
As Of 04/23/29

Date Refer. Acct. Title Debit Credit

28-Feb 724 1110 Cash 12,388.46

28-Feb 724 1130 AR/Klein & Associates 12,388.46

3-Mar 718 1110 Cash 12,458.25

3-Mar 718 4130 Sales Discount 254.25
3-Mar 718 1130 AR/Malott Realty Co. 12,712.50

5-Mar 25 1110 Cash 867

5-Mar 25 1120 Notes Receivable 850
5-Mar 25 7110 Interest Income 17

10-Mar 720 1110 Cash 1,416.34

10-Mar 720 4130 Sales Discount 28.91
10-Mar 720 1130 AR/Klein & Associates 1,445.25

20-Mar 26 1110 Cash 10,000.00

20-Mar 26 3110 Susan Taylor, Capital 10,000.00

1-Apr 726 1110 Cash 6,070.35

1-Apr 726 4130 Sales Discount 123.88
1-Apr 726 1130 AR/Tasler Corporation 6,194.23

3-Apr 27 1110 Cash 3,417.00

3-Apr 27 1120 Notes Receivable 3,350.00
3-Apr 27 7110 Interest Income 67

10-Apr 721 1110 Cash 1,154.22

10-Apr 721 4130 Sales Discount 23.56
10-Apr 721 1130 AR/Florence Carpets 1,177.78

17-Apr 716 1110 Cash 1,645.21

17-Apr 716 4130 Sales Discount 33.58
17-Apr 716 1130 AR/Morgan Home Center 1,678.79

29-Apr 732 1110 Cash 5,761.76

29-Apr 732 4130 Sales Discount 117.59
29-Apr 732 1130 AR/Siegel Mortgage Co. 5,879.35
-------------- --------------
Totals 55,760.36 55,760.36
============ ==========
Joy Boquiren

Boquiren Solutions
Trial Balance
As Of 04/23/29

Acct. Account Debit Credit

Number Title

1110 Cash 44,839.76

1130 Accounts Receivable 45,939.89
1140 Merchandise Inventory 51,819.07
1150 Supplies 405
1160 Prepaid Insurance 1,005.13
1510 Warehouse Equipment 33,300.00
1511 Accum. Dep. -- Wrhs. Eq. 9,382.74
1520 Office Equipment 9,650.00
1521 Accum. Dep. -- Office Eq. 2,989.00
2110 Accounts Payable 20,942.50
2120 Sales Tax Payable 1,544.30
2140 Salaries Payable 602
2510 Note Payable 13,764.36
3110 Susan Taylor, Capital 103,467.03
3120 Susan Taylor, Drawing 6,700.00
4110 Sales 184,904.65
4120 Sales Returns & Allow. 1,097.30
4130 Sales Discount 1,497.77
5110 Cost of Merchandise Sold 103,271.67
6110 Advertising Expense 1,055.00
6120 Miscellaneous Expense 295.25
6130 Rent Expense 5,000.00
6140 Telephone Expense 2,956.05
6150 Heating & Lighting Exp. 1,799.08
6160 Salaries Expense 15,003.10
6170 Supplies Expense 3,291.52
6180 Insurance Expense 1,710.10
6190 Deprec. Exp. Wrhs. Eq. 3,748.74
6200 Deprec. Exp. Office Eq. 1,259.00
7110 Interest Income 84
8110 Interest Expense 833.15
----------------- -----------------
Totals 337,078.58 337,078.58
======== ========
Joy Boquiren

Boquiren Solutions
Schedule of Accounts Payable
As Of 04/23/29

Name Balance

AMS Paper Depot 565.5

Cody Industries, Inc. 1,417.00
Nozaki Corporation 15,250.00
Starr Enterprises 1,575.00
Tokuda Corporation 2,135.00
-----------------
Total 20,942.50
=================

Joy Boquiren

Boquiren Solutions
Schedule of Accounts Receivable
As Of 04/23/29

Name Balance

Baer Insurance Agency 9,980.32

Carol's Office Products 10,308.00
Florence Carpets 6,767.80
J & M Construction Co. 2,291.78
Klein & Associates 3,560.53
Malott Realty Co. 2,771.30
Morgan Home Center 931.03
Siegel Mortgage Co. 3,134.90
Tasler Corporation 6,194.23
-----------------
Total 45,939.89
=================
Joy Boquiren

Boquiren Solutions
Income Statement
For Period Ended 04/23/29

Monthly Monthly Yearly

Amount Percent Amount

Operating Revenue

Sales 184,904.65
Sales Returns & Allow. -1,097.30
Sales Discount -298.61 100 -1,497.77
------------- ------------- -------------
Total Operating Revenue -298.61 100 182,309.58

Cost

Cost of Merchandise Sold 103,271.67

------------- ------------- -------------
Total Cost 103,271.67
------------- ------------- -------------
Gross Profit -298.61 100 79,037.91

Operating Expenses

Advertising Expense 110 -36.84 1,055.00

Miscellaneous Expense 25 -8.37 295.25
Rent Expense 1,250.00 -418.61 5,000.00
Telephone Expense 518.75 -173.72 2,956.05
Heating & Lighting Exp. 362.37 -121.35 1,799.08
Salaries Expense 3,188.62 -1,067.82 15,003.10
Supplies Expense 2,145.00 -718.33 3,291.52
Insurance Expense 829.1 -277.65 1,710.10
Deprec. Exp. Wrhs. Eq. 648.37 -217.13 3,748.74
Deprec. Exp. Office Eq. 232 -77.69 1,259.00
------------- ------------- -------------
Total Operating Expenses 9,309.21 -3,117.51 36,117.84
------------- ------------- -------------
Net Income from Operations -9,607.82 3,217.51 42,920.07

Other Revenue
Interest Income 67 -22.44 84

Other Expense

Interest Expense 833.15

------------- ------------- -------------
Net Income -9,540.82 3,195.08 42,170.92
============= =========== =============
 Yearly
Percent

101.42
-0.6
-0.82
----------
100

56.65
----------
56.65
----------
43.35

0.58
0.16
2.74
1.62
0.99
8.23
1.81
0.94
2.06
0.69
----------
19.81
----------
23.54
 0.05

0.46
----------
23.13
========
Joy Boquiren

Boquiren Solutions
Balance Sheet
As Of 04/23/29

Assets

Cash 44,839.76
Accounts Receivable 45,939.89
Merchandise Inventory 51,819.07
Supplies 405
Prepaid Insurance 1,005.13
-------------
Total Current Assets 144,008.85

Warehouse Equipment 33,300.00

Accum. Dep. -- Wrhs. Eq. -9,382.74
Office Equipment 9,650.00
Accum. Dep. -- Office Eq. -2,989.00
-------------
Total Plant Assets 30,578.26
-------------
Total Assets 174,587.11
=============

Liabilities

Accounts Payable 20,942.50

Sales Tax Payable 1,544.30
Salaries Payable -602
-------------
Total Current Liabilities 21,884.80

Note Payable 13,764.36

-------------
Total Long-Term Liabilities 13,764.36
-------------
Total Liabilities 35,649.16

Stockholders' Equity

Susan Taylor, Capital 103,467.03

 Susan Taylor, Drawing -6,700.00
Net Income 42,170.92
-------------
Total Stockholders' Equity 138,937.95
-------------
Total Liabilities & Equity 174,587.11
=============