# 1 - Sales

PW 5 35.00 4,154 12 1,744,680.00

PW 2.5 18.00 462 12 99,792.00
DW 5 45.00 3,083 12 1,664,820.00
DW 2.5 23.00 343 12 94,668.00
FW 5 25.00 3,508 12 1,052,400.00
FW 2.5 13.00 390 12 60,840.00
CR 160.00 10 12 19,200.00
TOTAL 4,736,400.00
# 2 - Cost of Sales
PW 5 10.36 4,154 12 516,275.74
PW 2.5 5.30 462 12 29,363.53
DW 5 11.58 3,083 12 428,302.69
DW 2.5 5.95 343 12 24,475.60
FW 5 9.13 3,508 12 384,210.19
FW 2.5 4.65 390 12 21,745.40
CR 124.13 10 12 14,895.24
TOTAL 171.08 11,950.00 1,419,268.38
# 3 - Utilities (Expense)
Water 2,933.82 12 35,205.84
Electricity 2,000.00 12 24,000.00
Comms 1,500.00 12 18,000.00
TOTAL 77,205.84

4,154
462
3,083
343
 3,508
390
10

EMPLOYEE
Wage Hours Weekly Monthly
#1 67.00 8 3,752.00 15,008.00
#2 67.00 8 3,752.00 15,008.00
#3 67.00 8 3,752.00 15,008.00
#4 67.00 8 3,752.00 15,008.00
#5 67.00 8 3,752.00 15,008.00
#6 67.00 8 3,752.00 15,008.00
#7 16,000.00
 PW 5 PW 2.5 DW 5
DM 2.22 1.11 2.22
DL 4.47 2.22 4.47
MOH 3.67 1.96 4.89
Cost per Prod 10.36 5.30 11.58

Y1 Y2 Y3
DM
PW 5 110,662.56 121,728.82 133,901.70
PW 2.5 6,165.48 6,782.03 7,460.23
DW 5 82,131.12 90,344.23 99,378.66
DW 2.5 4,577.40 5,035.14 5,538.66
FW 5 93,453.12 102,798.43 113,078.28
FW 2.5 5,204.63 5,725.09 6,297.60
CR 14,066.40 15,473.04 17,020.34
DL
PW 5 222,671.02 244,938.12 269,431.93
PW 2.5 12,331.81 13,564.99 14,921.49
DW 5 165,261.13 181,787.25 199,965.97
DW 2.5 9,155.43 10,070.98 11,078.07
FW 5 188,042.83 206,847.12 227,531.83
FW 2.5 10,409.97 11,450.96 12,596.06
CR 536.04 589.64 648.61
MOH
PW 5 182,942.16 201,236.38 221,360.01
PW 2.5 10,866.24 11,952.86 13,148.15
DW 5 180,910.44 199,001.48 218,901.63
DW 2.5 10,742.76 11,817.04 12,998.74
 FW 5 102,714.24 112,985.66 124,284.23
FW 2.5 6,130.80 6,743.88 7,418.27
CR 292.80 322.08 354.29
COS 1,419,268.38 1,561,195.22 1,717,314.74

PW 5 PW 2.5
Annual DM 1.99 0.99
180,096.00 DL 4.47 2.23
180,096.00 MOH 3.71 2.00
180,096.00 Cost per Prod 10.17 5.22
180,096.00 MU % 386% 386%
180,096.00 Price 39.20 20.16
180,096.00 VAT 12% 12%
192,000.00 Gross Price 35.00 18.00
1,272,576.00
 DW 2.5 FW 5 FW 2.5 RC
1.11 2.22 1.11 117.22 127.22
2.22 4.47 2.22 4.47 24.54
2.61 2.44 1.31 2.44 19.32
5.95 9.13 4.65 124.13 171.08

Y4 Y5 DM
Year COS Input VAT
147,291.87 162,021.05 1.00 316,260.71 33,885.08
8,206.26 9,026.88 2.00 347,886.79 37,273.58
109,316.52 120,248.17 3.00 382,675.46 41,000.94
6,092.52 6,701.78 4.00 420,943.01 45,101.04
124,386.10 136,824.71 5.00 463,037.31 49,611.14
6,927.36 7,620.10
18,722.38 20,594.62 DL
Year
296,375.12 326,012.63 1.00 608,408.23
16,413.64 18,055.00 2.00 669,249.05
219,962.57 241,958.82 3.00 736,173.96
12,185.88 13,404.47 4.00 809,791.35
250,285.01 275,313.51 5.00 890,770.49
13,855.67 15,241.23
713.47 784.82 MOH
Year
243,496.01 267,845.62 1.00 494,599.44
14,462.97 15,909.26 2.00 544,059.38
240,791.80 264,870.98 3.00 598,465.32
14,298.61 15,728.47 4.00 658,311.85
 136,712.65 150,383.92 5.00 724,143.04
8,160.09 8,976.10
389.72 428.69
1,889,046.22 2,077,950.84

DW 5 DW 2.5 FW 5 FW 2.5 RC
1.99 0.99 1.99 0.99 116.99
4.47 2.23 4.47 2.23 4.27
4.95 2.67 2.48 1.34 2.48
11.41 5.89 8.93 4.56 123.73
442% 437% 314% 319% 145%
50.40 25.76 28.00 14.56 179.20
12% 12% 12% 12% 12%
45.00 23.00 25.00 13.00 160.00
Net COS
282,375.64
310,613.20
341,674.52
375,841.97
413,426.17
Schedule 1 - SALES PROJECTION
Product SP
PW
5G 35.00
2.5G 18.00
DW
5G 45.00
2.5G 23.00
FW
5G 25.00
2.5G 13.00
CR 160.00

Schedule 2 - NET SALES

YEAR SALES
1.00 4,736,400.00
2.00 5,210,040.00
3.00 5,731,044.00
4.00 6,304,148.40
5.00 6,934,563.24

COST OF SALES
Y1
DM 282,375.64
DL 608,408.23
MOH 494,599.44
COST OF SALES 1,385,383.31

Schedule 3 - DM
DM Y1
Tap Water 282,375.64
Units Sold Monthly Monthly Revenue Annual Revenue

4,154.00 145,390.00 1,744,680.00

462.00 8,316.00 99,792.00

3,083.00 138,735.00 1,664,820.00

343.00 7,889.00 94,668.00

3,508.00 87,700.00 1,052,400.00

390.00 5,070.00 60,840.00
10.00 1,600.00 19,200.00
4,736,400.00

OUTPUT VAT NET SALES

507,471.43 4,228,928.57
558,218.57 4,651,821.43
614,040.43 5,117,003.57
675,444.47 5,628,703.93
742,988.92 6,191,574.32

Y2 Y3 Y4
310,613.20 341,674.52 375,841.97
669,249.05 736,173.96 809,791.35
544,059.38 598,465.32 658,311.85
1,523,921.64 1,676,313.80 1,843,945.18

Y2 Y3 Y4
310,613.20 341,674.52 375,841.97
Y5
413,426.17
890,770.49
724,143.04
2,028,339.70

Y5
413,426.17
 Y1 Y2
Sales 4,228,928.57 4,651,821.43
Less: Cost of Sales 1,385,383.31 1,523,921.64
Gross Profit 2,843,545.27 3,127,899.79
Less: Operating Expense
Advertising Expense 15,000.00 15,000.00
Supplies Expense 1,400.00 700.00
Utilities Expense 77,205.84 77,205.84
Salaries Expense 192,000.00 192,000.00
SSS Premium Expense 110,640.00 110,640.00
Philhealth Expense 22,270.08 22,270.08
Pag-ibig Premium Expense 8,400.00 8,400.00
Depreciation Expense - Furnitures and Fixtures 1,517.86 1,517.86
Depreciation Expense - Fixed Asset 17,857.14 17,857.14
Fuels and Gas 50,000.00 50,000.00
Licenses and Permit Expense 4,240.00 4,340.00
Miscellaneous Expense 15,000.00 10,000.00
Total Operating Expense - 500,530.92 - 499,930.92
Earnings before Income Tax 2,343,014.35 2,627,968.87
Income Tax 468,602.87 - 525,593.77
Net Income 2,811,617.22 2,102,375.10
 *10% increase
Y3 Y4 Y5
5,117,003.57 5,628,703.93 6,191,574.32
1,676,313.80 1,843,945.18 2,028,339.70
3,440,689.77 3,784,758.75 4,163,234.62

15,000.00 15,000.00 15,000.00

700.00 700.00 700.00
77,205.84 77,205.84 77,205.84
192,000.00 192,000.00 192,000.00
110,640.00 110,640.00 110,640.00
22,270.08 22,270.08 22,270.08
8,400.00 8,400.00 8,400.00
1,517.86 1,517.86 1,517.86
17,857.14 17,857.14 17,857.14
50,000.00 50,000.00 50,000.00
4,450.00 4,571.00 4,704.00
10,000.00 10,000.00 10,000.00
- 500,040.92 - 500,161.92 - 500,294.92
2,940,648.85 3,284,596.83 3,662,939.70
- 588,129.77 - 656,919.37 - 732,587.94
2,352,519.08 2,627,677.46 2,930,351.76
Current Assets Y1 Y2 Y3
Cash 964,754.83 1,967,290.39 3,053,536.74
Inventories 13,800.00 13,800.00 13,800.00
Total Current Assets 978,554.83 1,981,090.39 3,067,336.74
Non-Current Asset
Furniture and Fixtures - net 4,285.71 2,767.86 1,250.00
Store Fixed Assets - net 214,285.71 196,428.57 178,571.43
Store Machinery (FOH) - net 200,892.86 178,571.43 156,250.00
Total Non-Current Assets 419,464.29 377,767.86 336,071.43
TOTAL ASSETS 1,398,019.12 2,358,858.24 3,403,408.17

Liabilities
Income Tax Payable 117,150.72 131,398.44 147,032.44
SSS Fund Payable 115,410.00 115,410.00 115,410.00
PhilHealth Fund Payable 24,125.92 24,125.92 24,125.92
HDMF Fund Payable 1,400.00 1,400.00 1,400.00
VAT Payable 104,561.77 156,376.69 182,354.04
Total Liabilities 362,648.40 428,711.05 470,322.41
Capital
Share Capital 1,282,323.44 1,702,798.46 2,173,302.28
Total Capital 1,282,323.44 1,702,798.46 2,173,302.28
TOTAL LIABILITIES AND CAPITAL 1,644,971.85 2,131,509.51 2,643,624.69
 Y4 Y5
4,255,167.77 5,589,538.04
13,800.00 13,800.00
4,268,967.77 5,603,338.04

625.00 0.00
160,714.29 142,857.14
133,928.57 111,607.14
295,267.86 254,464.29
4,564,235.63 5,857,802.32

164,229.84 183,146.99
115,410.00 115,410.00
24,125.92 24,125.92
1,400.00 1,400.00
203,174.37 224,138.04
508,340.13 548,220.94

2,698,837.77 3,284,908.12
2,698,837.77 3,284,908.12
3,207,177.90 3,833,129.07
Cash flow from Operating Activities Y1 Y2
Cash Received from Customers 1 4,736,400.00 5,210,040.00
Cash Payment for Direct Materials - 282,375.64 - 310,613.20
Cash Payment for Direct Labor - 608,408.23 - 669,249.05
Cash Paid for Store Supplies - 1,400.00 - 700.00
Cash Payment for SSS Contibution - 52,470.00 - 167,880.00
Cash Payment for Philhealth Contibution - 20,414.24 - 44,540.16
Cash Payment for Pag-ibig Contibution - 15,400.00 - 16,800.00
Cash Payment for Income Tax - 351,452.15 - 511,346.05
Cash Payment for VAT Remittance - 313,685.30 - 469,130.07
Cash Payment for Employee's Salaries - 178,800.00 - 178,800.00
Cash Payment for Utilities - 77,205.84 - 77,205.84
Cash Payment for Fuels and Gas - 50,000.00 - 50,000.00
Cash Payment for Advertising - 15,000.00 - 15,000.00
Cash Payment for Miscellaneous - 15,000.00 - 10,000.00
Cash Payment for Permits and Licenses - 4,240.00 - 4,340.00
Net Cash flow from Operating Activities 2,750,548.60 2,684,435.63
Cash flow from Investing Activities
Purchase of Fixed Assets - 260,000.00
Purchase of furnitures and fixtures - 6,500.00 -
Purchase of store machinery - 250,000.00 -
Net Cash flow from Investing Activities - 256,500.00
Cash flow from Financing Activities
Capital Investment 720,000.00 -
Distribution of Income to Partners - 2,249,293.77 - 1,681,900.08
Net Cash flow from Financing Activities - 1,529,293.77 - 1,681,900.08
Total Cash Inflow / Outflow 964,754.83 1,002,535.56
Cash, beginning - 964,754.83
Cash Ending 964,754.83 1,967,290.39
 Y3 Y4 Y5
5,731,044.00 6,304,148.40 6,934,563.24
- 341,674.52 - 375,841.97 - 413,426.17
- 736,173.96 - 809,791.35 - 890,770.49
- 700.00 - 700.00 - 700.00
- 167,880.00 - 167,880.00 - 167,880.00
- 44,540.16 - 44,540.16 - 44,540.16
- 16,800.00 - 16,800.00 - 16,800.00
- 572,495.77 - 639,721.97 - 713,670.80
- 547,062.13 - 609,523.11 - 672,414.11
- 178,800.00 - 178,800.00 - 178,800.00
- 77,205.84 - 77,205.84 - 77,205.84
- 50,000.00 - 50,000.00 - 50,000.00
- 15,000.00 - 15,000.00 - 15,000.00
- 10,000.00 - 10,000.00 - 10,000.00
- 4,450.00 - 4,571.00 - 4,704.00
2,968,261.62 3,303,773.00 3,678,651.68

- - -
- - -

- - -
- 1,882,015.27 - 2,102,141.97 - 2,344,281.41
- 1,882,015.27 - 2,102,141.97 - 2,344,281.41
1,086,246.36 1,201,631.03 1,334,370.26
1,967,290.39 3,053,536.74 4,255,167.77
3,053,536.74 4,255,167.77 5,589,538.04
 Y1 Y2 Y3 Y4
Beginning bal. - 1,282,323.44 1,702,798.46 2,173,302.28
Add: Net Income 2,811,617.22 2,102,375.10 2,352,519.08 2,627,677.46
Total: 2,811,617.22 3,384,698.54 4,055,317.54 4,800,979.74
Add Investments 720,000.00
Less: Dividends Declared - 2,249,293.77 - 1,681,900.08 - 1,882,015.27 - 2,102,141.97
Ending Capital 1,282,323.44 1,702,798.46 2,173,302.28 2,698,837.77
 Y5
2,698,837.77
2,930,351.76
5,629,189.54

- 2,344,281.41
3,284,908.12
Inventories
Description Quantity Unit Cost
5 gallon Slim Containers 120 115.00
TOTAL

Utilities Expenses
Description Y1 Y2
Electricity 24,000.00 24,000.00
Communication (Internet) 18,000.00 18,000.00
Water 35,205.84 35,205.84
TOTAL 77,205.84 77,205.84

Store Furniture and Fixtures

Description Quantity Unit Price
Working Table 1 2,000.00
Wooden Chair 3 500.00
Electric Fans 2 1,500.00

Store Furniture and Fixtures Depreciation

Furniture / Fixture Quantity Total Price
Working Table 1 2,000.00
Wooden Chair 3 1,500.00
Electric Fans 2 3,000.00

Furniture / Fixture Cost (VAT inclusive) Input VAT

Working Table 2,000.00 214.29
Wooden Chair 1,500.00 160.71
Electric Fans 3,000.00 321.43

Furniture / Fixture Y1 Y2
Cost 5,803.57 4,285.71
Less: Accu. Dep'n - 1,517.86 - 1,517.86
Book Value 4,285.71 2,767.86

Store Fixed Assets

Description Cost (VAT Inclusive) Input VAT
Laptop 20,000.00 2,142.86
Building 240,000.00 25,714.29
Motors pa
Y1 Y2
Cost 232,142.86 214,285.71
Less: AD - 17,857.14 - 17,857.14
Book Value 214,285.71 196,428.57

Store Fixed Assets (Factory Overhead)

Description Cost (VAT Inclusive) Input VAT
Machinery 250,000.00 26,785.71

Machinery Y1 Y2
Cost 223,214.29 200,892.86
Less: Accu. Dep'n - 22,321.43 - 22,321.43
Book Value 200,892.86 178,571.43

Store Supplies
Description Quantity Unit Cost
Heat Gun 2 700.00
TOTAL

Value Added Tax

Description Y1 Y2
Beg. Bal - 104,561.77
Add: Output Vat 507,471.43 558,218.57
Less: Input Vat 89,224.36 37,273.58
Total 418,247.07 625,506.75
Less: Payments 313,685.30 469,130.07
VAT Payable 104,561.77 156,376.69

Output VAT
Description Y1 Y2
VAT Exclusive Sales 4,228,928.57 4,651,821.43
Multiply: VAT rate 12% 12%
Output VAT 507,471.43 558,218.57
Input VAT
Description Y1 Y2
Purchase of Tap Water 282,375.64 310,613.20
Purchase of F&F 5,803.57 -
Purchase of Fixed Assets 232,142.86
Purchase of Machinery 223,214.29 -
TOTAL VAT Exc. Purchases 743,536.35 310,613.20
Multiply: VAT rate 12% 12%
Input VAT 89,224.36 37,273.58

Capital Contribution
Name
A 120,000.00
B 120,000.00
C 120,000.00
D 120,000.00
E 120,000.00
F 120,000.00
TOTAL 720,000.00

Pre-Operating Cost
Particulars Amount
Permit and Licenses 4,240.00

Labor Sheet
Direct Labor Y1 Y2
Gross Pay 1,080,576.00 1,080,576.00
Less: Deductions
SSS - 48,600.00 - 48,600.00
Philhealth - 18,910.08 - 18,910.08
Pag-ibig - 7,200.00 - 7,200.00
Total Deduction - 74,710.08 - 74,710.08
Net Pay 1,155,286.08 1,155,286.08

Administrative Labor Y1 Y2
Gross Pay 192,000.00 192,000.00
Less: Deductions
SSS - 8,640.00 - 8,640.00
Philhealth - 3,360.00 - 3,360.00
Pag-ibig - 1,200.00 - 1,200.00
Total Deduction - 13,200.00 - 13,200.00
Net Pay 178,800.00 178,800.00

SSS Fund Payable Y1 Y2

Employee Contribution 57,240.00 57,240.00
Employer Contribution 110,640.00 110,640.00
Total 167,880.00 167,880.00
Add: Previous Balance - 115,410.00
Total 167,880.00 283,290.00
Less: Payments - 52,470.00 - 167,880.00
SSS Payable 115,410.00 115,410.00

Philhealth Payable Y1 Y2
Employee Contribution 22,270.08 22,270.08
Employer Contribution 22,270.08 22,270.08
Total 44,540.16 44,540.16
Add: Previous Balance - 24,125.92
Total 44,540.16 68,666.08
Less: Payments - 20,414.24 - 44,540.16
Philhealth Payable 24,125.92 24,125.92

HDMF Payable Y1 Y2
Employee Contribution 8,400.00 8,400.00
Employer Contribution 8,400.00 8,400.00
Total 16,800.00 16,800.00
Add: Previous Balance - 1,400.00
Total 16,800.00 18,200.00
Less: Payments - 15,400.00 - 16,800.00
HDMF Payable 1,400.00 1,400.00

Permits and Licenses

 Y1 Y2
BIR 500.00 500.00
DTI 800.00 -
Mayor's Permit 1,000.00 1,600.00
Sanitary Inspection Fee 200.00 200.00
Fire Inspection Fee 290.00 290.00
Garbage Fee 200.00 200.00
Community Tax Certificate 750.00 1,050.00
Barangay Clearance 500.00 500.00
TOTAL 4,240.00 4,340.00

Advertsing Y1 Y2
Posters and Business Cards 15,000.00 15,000.00

Income Tax
Description Y1 Y2
Income before Tax 2,343,014.35 2,627,968.87
Multiply: IT rate 20% 20%
Income Tax Expense 468,602.87 525,593.77

Description Y1 Y2
Beginning Balance - 117,150.72
Current Tax Expense 468,602.87 525,593.77
Total 468,602.87 642,744.49
Less: Payments 351,452.15 511,346.05
Income Tax Payable 117,150.72 131,398.44
Total Cost
13,800.00
13,800.00

Y3 Y4 Y5
24,000.00 24,000.00 24,000.00
18,000.00 18,000.00 18,000.00
35,205.84 35,205.84 35,205.84
77,205.84 77,205.84 77,205.84

Total Price
2,000.00
1,500.00
3,000.00

EUL Depreciation
5 400.00
5 300.00
3 1,000.00

Cost (net of VAT) EUL Depreciation

1,785.71 5 357.14
1,339.29 5 267.86
2,678.57 3 892.86

Y3 Y4 Y5
2,767.86 1,250.00 625.00
- 1,517.86 - 625.00 - 625.00
1,250.00 625.00 0.00

Cost (VAT Exclusive) EUL Depreciation

 17,857.14 5 3,571.43
214,285.71 15 14,285.71

Y3 Y4 Y5
196,428.57 178,571.43 160,714.29
- 17,857.14 - 17,857.14 - 17,857.14
178,571.43 160,714.29 142,857.14

Cost (net of VAT) EUL Depreciation

223,214.29 10 22,321.43

Y3 Y4 Y5
178,571.43 156,250.00 133,928.57
- 22,321.43 - 22,321.43 - 22,321.43
156,250.00 133,928.57 111,607.14

Total Cost
1,400.00
1,400.00

Y3 Y4 Y5
156,376.69 182,354.04 203,174.37
614,040.43 675,444.47 742,988.92
41,000.94 45,101.04 49,611.14
729,416.17 812,697.48 896,552.15
547,062.13 609,523.11 672,414.11
182,354.04 203,174.37 224,138.04

Y3 Y4 Y5
5,117,003.57 5,628,703.93 6,191,574.32
12% 12% 12%
614,040.43 675,444.47 742,988.92
 Y3 Y4 Y5
341,674.52 375,841.97 413,426.17
- - -

- - -
341,674.52 375,841.97 413,426.17
12% 12% 12%
41,000.94 45,101.04 49,611.14

Y3 Y4 Y5
1,080,576.00 1,080,576.00 1,080,576.00

- 48,600.00 - 48,600.00 - 48,600.00

- 18,910.08 - 18,910.08 - 18,910.08
- 7,200.00 - 7,200.00 - 7,200.00
- 74,710.08 - 74,710.08 - 74,710.08
1,155,286.08 1,155,286.08 1,155,286.08

Y3 Y4 Y5
 192,000.00 192,000.00 192,000.00

- 8,640.00 - 8,640.00 - 8,640.00

- 3,360.00 - 3,360.00 - 3,360.00
- 1,200.00 - 1,200.00 - 1,200.00
- 13,200.00 - 13,200.00 - 13,200.00
178,800.00 178,800.00 178,800.00

Y3 Y4 Y5 DL
57,240.00 57,240.00 57,240.00 Admin
110,640.00 110,640.00 110,640.00
167,880.00 167,880.00 167,880.00
115,410.00 115,410.00 115,410.00
283,290.00 283,290.00 283,290.00
- 167,880.00 - 167,880.00 - 167,880.00
115,410.00 115,410.00 115,410.00

Y3 Y4 Y5
22,270.08 22,270.08 22,270.08 DL
22,270.08 22,270.08 22,270.08 Admin
44,540.16 44,540.16 44,540.16
24,125.92 24,125.92 24,125.92
68,666.08 68,666.08 68,666.08
- 44,540.16 - 44,540.16 - 44,540.16
24,125.92 24,125.92 24,125.92

Y3 Y4 Y5
8,400.00 8,400.00 8,400.00
8,400.00 8,400.00 8,400.00
16,800.00 16,800.00 16,800.00
1,400.00 1,400.00 1,400.00
18,200.00 18,200.00 18,200.00
- 16,800.00 - 16,800.00 - 16,800.00
1,400.00 1,400.00 1,400.00

RENEWAL
Y3 Y4 Y5
500.00 500.00 500.00
- - -
1,710.00 1,831.00 1,964.00
200.00 200.00 200.00
290.00 290.00 290.00
200.00 200.00 200.00
1,050.00 1,050.00 1,050.00
500.00 500.00 500.00
4,450.00 4,571.00 4,704.00

Y3 Y4 Y5
15,000.00 15,000.00 15,000.00

Y3 Y4 Y5
2,940,648.85 3,284,596.83 3,662,939.70
20% 20% 20%
588,129.77 656,919.37 732,587.94

Y3 Y4 Y5
131,398.44 147,032.44 164,229.84
588,129.77 656,919.37 732,587.94
719,528.21 803,951.81 896,817.78
572,495.77 639,721.97 713,670.80
147,032.44 164,229.84 183,146.99
MSC EE ER 86,130.00
15,000.00 675.00 1,305.00 15,290.00
16,000.00 720.00 1,390.00 101,420.00

48,600.00 93,960.00 44,550.00

8,640.00 16,680.00 7,920.00
52,470.00
18,910.08
3,360.00
22,270.08
TOTAL EE ER
15,008.00 525.28 262.64 262.64 18,910.08 17,334.24
16,000.00 560.00 280.00 280.00 3,360.00 3,080.00
22,270.08 20,414.24

17,334.24
3,080.00
20,414.24