hou hear, Winnie dante Accra 4. ae Sas CHER (5 Fropem 1 Requipement 4 | Macnineey (cosy) aaa aay ees Raw materiale usecf ; p00 ne ee ee a Installation Cost 7 a Materrals uscol in Frdl rans G00 Factory overtead (incremental) ae) Tetol F 2,00 Less: Cash dscourt on motenele y00 ee frecamulatd preci hor ~12/31/20¢7 i 2720 x 10 % » Ye) F920 _Macnwe Joos (eos F 3250 Less: Ammerhration for 27 Vso x 2280) 250 = Cee Adyustiig Journal Erines ~12/31/20x7 () bese an cleposthin of mackiirery 70 Mach ynery 70 © Profi om cnstuchey 6900 @.200 pMetchiitery caine(3) Meche fools lac ail 2,250 Machmery | i diese a eee Ripreiaten pense a ree 0 ©) Puro chscourt 400 ere) aa J Hochiery rae 21900 Factny ovey head’ Gordro) te (a) Tooke expense 20 Hacking fools Peosie am 2 . | Arevsrity Jsvenm. Eareses * 2/37/27 ( Peomd carmmgs 420@ Mock wor To correct ctrey in recording percnase, of ue, macane on installment basis list Free F copoo Inctolla rin chacaps 2000 ees Fcxavo less: Total inshallncats po and inst (74900) Financing charges 2 F lip00(2) Petonedd cornings (cox 20%) ial |. 12020 | slime hac ae Machinery Neoes To fole up cash count Mock roy SE ee ed : - Mech Ge) P Mowance for olepreciato ees ae Hochintrg (oll z 5.21100 To wrk eof machniry Pradeef 1» tor a hay) ome. Mee Cre ee Coch Payment F500 : [oF book value oF off moctirce 2.6200 Pal Tf 16200 8) Alowonce for depreciate 26400 ey Hochnerg ee ee eo Retamee! carnmgs GIsO To conect Hoe reardny of cate of __ mednneny on Ii] toe lost “Less: Accumulated Pagrecidrn fet Book. Valin. less: Proweds (280-25 Garin a@) Allswance for ereucbrin " Se Mexctry, Porcher ™°4 i 23.00 (CR ay SR 7 : puss 7) a F 0.0» ee : e, 6 ne aay cen Be ee a bes: Froweds if - Som ual Garin ah a Fam aire ced Cay : Iron AMiryornta Sr bYyprevrotury ; 199,206 —® Ppranhin sent. o Pebomed eommmep = — Miysoonse. Sv dbepreio in : ee 227Frogecm 3 a Arolissis of Land) account fr 2x2, Palonce at dannary 4) 202 es ge ee fond sife eto Poe na Tes Flew 000 Comscn #0. real Ccak agua ce ae Conner ¥s,000 Less! Prngunte eeovered 5000 ——e,c00 Total land sik rumber 62) ae oe ee ee, 1,070,000 Lond! sik umber G22: : Ager, ot Piles Demol hen coor AF balding 50, 000 eee Lond cite rumber G20 Filana af Pecernbér 3), 7x2 Siete Sueno walyss of Puls Aecownd Yor 202. Plonce af bnuary |, 20x 2 FP 600,00 Cock of trew derileling onstrckcl on trad sir be G22 Cons tme fy, costs 180,000 Exowaton fees 1.000 Arehdechirat design fees Busltrig Perey fee 000 Palanu af Becembur Sh 20x2cme er ee eer et Seer ae ge eee tT eR ae Totty Gnpany : Prolygis of Leasthold Draproyencaks Accomt Pama one tare Eletreay work a “ Goetrchen of ecient th cunent torre ana (room te) ORS tat ea Pofance af Pecember 3) 20x2 F 500,000 ee eae SoS Arolgis of Machining ant Laurent Account i fir 27 Palonce ot bomary ly Tox? ac Gott of nan machnes Sequnred: Jrvotde pprce ea a Preight costs 2 Unloading “chore ee Pose at Peery Bh 20x2 PeQurement L Hens tin Pre Fact Sthetin which were not vscol to cbrformme Ye answer fo Peqwnémert 1. aby, and here, or Hf phase thems shoulel be incladed 15 Tetys fmonciah Statements are 36 files: a. Land sik number G23, whith was acqured) for PC, OWo,choukd be mitucte/ i, Jorhy’s bulane sheet as land hel for coke 2 Pounding of culige for F,000 shaubl be Included a @ rorrmal operating typense 1 Tatty’ mine stelerrad. c Paptty payrent oF F160 ctl be Included ¢ 4 rermal apwrafing opense i YH’ prone Hee rrewdPeopiem f cae ta A el agi feats a ese ee csi © Lona (1200 xm) “ [re i Pring Smarts FIO. por __ Pam Adder Pct in Captod oso gt0,000 Z 00,00 350.00 i 30,200 E ne ; s ie Seco Aecounty Fayable eee _ #2000ae ey ae rae aa me ee Hig See Rar eae oe eet Seer Greet Searels ab Mammen (8 Prrdends Detriukd (or Pelamed torriias) (62000 x F230) p50 Cash 92, BY Apysrmens Ar Eom op 27° ttn Expense ‘ 16, 0% Buichig [kp60,0/2)x y2%| 42, 900 iherte} Poypbhe (Px, on >j22) 60,0 Diprecclyiy Capers ~ Machining [(¥30% ~35:00)/s ] 75,000 a ibility) Aecwmiatd Pepreaatrr 75 om Fat pa cam Prepaid Pert Gao Incorne Tne Expense {Ste trone statemerd) qm Antone Taxes Pappble 0. 6m Fianncixt. SATEMTS FOR 2OX7: Pile Qnpany Income Stedernent fr the Year Ended Pxcamber 3], 20x77 She revenue 2 ¥ e00. 000 less: Expenses: Gt of Grids sold F250, Ow Irteres + aponse Fe, oh Bepreceation ogperrse 76, Peat een 0,00 (503,m) Qrredrig miome F cr, Gani of naachme Oe eer ee ine Peon Treme Toe se (3) 7 Ln cea er ; Pe) 1,400.Earnings per share (37,00 sores) eee Eee Mikke Crrpa al a nets Sakinet of (Petamed Earrings ir Fr Yeo bncted Deconbr 9h 2007 Ts Pobre Raryyigh beg ee era F he wicome 2H, 400 Tote aE : F ant00 Less: Buetends : ca 42,500 Pulamed carnngs, eof i Fanaa [ Ea Pts Gmpany Pitarce sheet December 3h, 77 ie on Asses ri Cosh F se7,90° Inet : 000 glare eee eee | d 178,30 Building a e a ; : Gia Mohn P4020 eset Accamalatel Brreuaticn i 2,00 Eee Teal Asch “ Re eR ae ae basis pes sm Baume ie es Accowats Poyable F $00, 0 Mok Payable Dv, oh Anterest Pap oe nse ae a 60, A aes ee US ee Toll Lobrites 71130. G00Orelriony Bares FIO par a r ‘ P 370, Hehtroneh par in eyated 620, 090 Pelomich carrings BIG, 20 Prbel Stoveholirs' Bauihy i F 1,208, Tok eabilihes And Shorcholdne' Eopity $2,497,500 * Feo. + Pv. F700, 5) - Foo, on 1} Pen, om --Pm - Pr > Poors ° 450, om -P sco .0m + F 1a, om » Pago. © F400, om Faw, + Peo, om < Feo, 00 “ Pmom + Path = P370,0 “Faso + Fiaem~ P 620% Prone 5 Pequrervenf L Totek expenses . 20¢G * Vvits sole x (Depletion # Deprator + Preckuctoe, cosh = ox 90m) x (F007 + Po.ak + Peco) > S400 x Ficzo > F coy, 200 "Ripka rate ~ Gt ~ Resichod solic Ae is tons _¥2.000,000 ~GF 19,0» ~Fz00.00) 700,000 _ Pet0.on 70, obo = 3.00 perRequirement 2 Cast of amiss «fe 224% [6 (00 40m) x 120] pure trent 3 Jolal syomers, 2067 > Dwi wolet » (Dy eon + Pyrreasbin, 7 Precuctra, cose) pines Dipl =f = (xP 20) + [02 x/0m)~ bo |= P38" P0256" + Fem) = 477,200 * FUs7® Fi Hony otal xpeysec- 207 alta Fit 7 * na aml «ete Vale = Pestolual Value a a Bea dipeti» errr La reee.c60 - (60,000 F3.0)1 ~ (Fo. on -F200, m)] - $22, o> _ Fi 820. m + F 100, Oy SOD,00 F920, M0 ri By OM - “oI Lg at et & Barks wetae~ Resichuod Value Wen aepreaiatty li = = Pemainag Life Ane me Gotan a20) T= Pla 1 SDPO aaa P28) OO a — bo = FP O2% por_tm