1 N/R

72.00

2 Cash 400.00
N/R 1,000.00
UFR 1,400.00

3 Cash 100,000.00
N/R 319,416.80
Earned 419,416.80

4 Earned -

5 1 Cash 20,000.00
N/R 75,816.00
UFF 95,816.00

2 Cash 20,000.00

6 Cash 200.00
Note 399.30
CFF 900.00
Total 1,499.30

7 Cash 400.00
N/R 600.00
Total 1,000.00
COF - 300.00
NI 700.00

8 1.00 2.00
Cash 700.00 700.00
N/R 1,088.97 1,088.97
Total 1,788.97
Cost - 700.000
GP 1,088.97
Int 43.559 43.559
1,132.53 43.559

9 D

10 1 B Rights to trade name, market area, technical property know how

Training
 Equipment

2C

3 A Cash 190,000.00
Notes Receivavle 285,000.00
Disc on N/R 57,408.50
UFR 190,000.00
UFR-training 94,591.50
UFR-Equipment 133,000.00

4 Franchise revenue 190,000.00 0.45

Services 94,591.50 0.23
Equipment 133,000.00 0.32
Total 417,591.50

5 Sales 4,987,500.00
% 0.01
CFF 49,875.00