CHAN MERCHANDISING COMP

STATEMENT OF COMPREHENSIVE
FOR THE YEAR ENDED DECEMBER

GROSS SALES
LESS:
SALES DISCOUNT
SALES RETURNS AND ALLOWANCES

NET SALES

COST & EXPENSES

BEG. INVENTORY
ADD: NET PURCHASES
BEG. PURCHASES
LESS:
PURCHASE DISCOUNT
PURCHASE RETURNS AND ALLOWANCES

ADD: FREIGHT IN
LESS: FREIGHT OUT
NET PURCHASES
TOTAL GOODS AVAILABLE FOR SALE
LESS: ENDING INVENTORY
COST OF GOODS SOLD
GROSS PROFIT

LESS: GENERAL AND OPERATING EXPENSES

UTILITIES-ELECTRIC EXPENSE
MISC.EXPENSE
DEPRECIATION EXPENSE
ADVERTISING EXPENSE
TAX EXPENSE
SALARIES & WAGES EXPENSE
COMMUNICATION EXPENSE
SUPPLIES EXPENSE
RENT EXPENSE
LICENSES EXPENSE
MEAL EXPENSE
TRANSPORATATION EXPENSE
REPAIRS AND MAINTENANCE EXPENSE
INTEREST EXPENSE
BAD DEBTS EXPENSE
TOTAL EXPENSES
NET PROFIT/ INCOME

Z
CHAN MERCHANDISING COMPANY
TEMENT OF COMPREHENSIVE INCOME
THE YEAR ENDED DECEMBER 31, 2022

800,000

2,000
3,000
5,000
795,000

150,000

100,000

2,000
8,000 10,000
90,000
2,000
(3,000)
89,000
239,000
100,000
139,000
656,000

1000 sample only

2000 sample only
3000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
18,000
638,000
 CHAN MERCHANDISING COMP
STATEMENT OF COMPREHENSIVE
FOR THE YEAR ENDED DECEMBER

GROSS SALES
LESS:
SALES DISCOUNT
SALES RETURNS AND ALLOWANCES

NET SALES

COST & EXPENSES

COST OF GOODS SOLD
BEG. INVENTORY
ADD: COST OF GOODS MANUFACTURED
TOTAL GOODS AVAILABLE FOR SALE
LESS: ENDING INVENTORY
COST OF GOODS SOLD
GROSS PROFIT

LESS: GENERAL AND OPERATING EXPENSES

UTILITIES-ELECTRIC EXPENSE
MISC.EXPENSE
DEPRECIATION EXPENSE
ADVERTISING EXPENSE
TAX EXPENSE
SALARIES & WAGES EXPENSE
COMMUNICATION EXPENSE
SUPPLIES EXPENSE
RENT EXPENSE
LICENSES EXPENSE
MEAL EXPENSE
TRANSPORATATION EXPENSE
REPAIRS AND MAINTENANCE EXPENSE
INTEREST EXPENSE
BAD DEBTS EXPENSE
TOTAL EXPENSES
NET PROFIT/ INCOME
CHAN MERCHANDISING COMPANY
TEMENT OF COMPREHENSIVE INCOME
THE YEAR ENDED DECEMBER 31, 2022

800,000

2,000
3,000
5,000
795,000

150,000
100,000
250,000
100,000
150,000
645,000

1000 sample only

2000 sample only
3000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
18,000
627,000
 CHAN SERVICES COMPANY
STATEMENT OF COMPREHENSIVE
FOR THE YEAR ENDED DECEMBER

GROSS SERVICE REVENUE

LESS:
SERVICE DISCOUNT
SERVICE RETURNS AND ALLOWANCES

NET SERVICE REVENUE

LESS: DIRECT COST OF SERVICES

DIIRECT MATERIALS
DIRECT LABOR
COST OF SERVICES
GROSS PROFIT

LESS: GENERAL AND OPERATING EXPENSES

UTILITIES-ELECTRIC EXPENSE
MISC.EXPENSE
DEPRECIATION EXPENSE
ADVERTISING EXPENSE
TAX EXPENSE
SALARIES & WAGES EXPENSE
COMMUNICATION EXPENSE
SUPPLIES EXPENSE
RENT EXPENSE
LICENSES EXPENSE
MEAL EXPENSE
TRANSPORATATION EXPENSE
REPAIRS AND MAINTENANCE EXPENSE
INTEREST EXPENSE
BAD DEBTS EXPENSE
TOTAL EXPENSES
NET PROFIT/ INCOME
 CHAN SERVICES COMPANY
TEMENT OF COMPREHENSIVE INCOME
THE YEAR ENDED DECEMBER 31, 2022

800,000

2,000
3,000
5,000
795,000

150,000
100,000
250,000
545,000

1000 sample only

2000 sample only
3000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
1000 sample only
18,000
527,000