Mango 80.

00
Tapioca 110.00
Plastic cups 443.00 110.75
Condensed Milk 156.20 39.05
Plastic Straw 260.00 130.00
Fare 100.00
Total Start-up Cost 1,149.20
Total Capitalization 1,149.20 2298.4 4596.8
5.75

4,596.80
9,193.60
10,342.80
Note 1. Inventory
Inventory
Creamy Mango Tapioca (3,200 pcs) 64,000

Note 2. Equipment
Acquisition Estimated Useful Annual
Cost Life Deprecation
Stove 630 4 157.5
Butane 160 4 40
Plastic Jar 675 4 168.75
Knife 67 2 33.5
Chopping Board 189 2 94.5
Ladle 89.78 2 44.89
1810.78 539.14 44.92833
Note 3. Sales 494.211666667
Sales 1st Month 2nd Month
Creamy Mango Tapioca 32000 36000

No. pcs sold

Note 4. Cost of Sales per week Cost per pcs Cost/month
Creamy Mango Tapioca 400 5.75 9193.6
10343.6
Note 3. Operating Expense
Monthly
Utilities 100
Transportation 100 200

Note 4. Salaries Expense

Monthly Salary
Maker 3168
584.0683
 1st month 2nd month
Sales 32,000.00 36,000.00
Less: Cost of Sales 9,193.60 10,343.60
Gross Profit 22,806.40 25,656.40

Less: Operating Expense 200.00 200.00

Depreciation Expense 539.14 584.07
Total Expense 739.14 784.07
Net Income before tax 22,067.26 24,872.33
less: Income tax - -
Net Income/Loss After
tax 739.14 784.07
Current Asset
Non-current Asset
Cash 9,193.60 10,343.60
Tools 1,810.78 1,810.78
Less: AD 539.14 584.07
Total Assets 10,465.24 11,570.31

Liabilities and Owner's Equity

Income Tax Payable - -

Owner's Capital 10,465.24 11,570.31

Total Liabilities and Owner's
Capital 10,465.24 11,570.31
Cash Receipts:
Capital contribution 9,193.60 10,343.60
Sales/Revenues 32,000.00 36,000.00
Total Cash Receipts 41,193.60 46,343.60

Cash Disbursements:
Cost of Sales 9,193.60 10,343.60
Operating Expense 200.00 200.00

Income Tax Payment - -

Capitalized
Expenditures 1,810.78 1,810.78
Total Cash
Disbursements 29,989.22 33,989.22
Net Cash 29,989.22 33,989.22
Add: Cash - -
Baance beg. - -
Cash Balance, end 29,989.22 33,989.22
 For the month ended For the month ended
10/31/2021 11/30/2021
Click Tapioca, Capital 9,193.60 10,342.80
Invested during period - -
1,271.64 1,227.51
Subtotal 10,465.24 11,570.31
Withdrawals during the pe- -
Click Tapioca, Capital 10,465.24 11,570.31