Trial Adjustments

CIB 690,000.00
Petty 10,000.00
AR 1,003,000.00
A for bad debts 40,000.00
FGI 360,000.00 340,000.00
GIP 190,000.00 60,000.00
RMI 160,000.00 60,000.00
FSI 18,000.00
factory equip 700,000.00
Accum-factory equip 70,000.00
office furni 300,000.00
accum depre-off 30,000.00
tools 101,200.00
patents 300,000.00
AP 861,000.00
MP 1,000,000.00
SSS Pay 29,090.00
WTP 66,910.00
accrued interest pay
capital 1,300,000.00
drawing 105,000.00
sales 5,453,000.00
sales ret 65,000.00
purch raw 1,510,000.00
purch ret 108,900.00
freight 125,000.00
direct labor 904,000.00
indirect mat 59,000.00
indirect lab 131,000.00
fact supplies 48,400.00
light and power 146,000.00
rent 240,000.00
factory taxes 63,500.00
factory insurance 78,000.00
factory rep 86,000.00
employees benefits 40,100.00
advertising 110,000.00
sales salaries 198,000.00
commission 360,000.00
sales taxes 538,800.00
office salaries 270,900.00
interest expense 60,000.00 60,000.00
depre exp- FE 70,000.00
depre ex- ofe 30,000.00
tools used 61,200.00
am of patents 60,000.00
bad debts 60,300.00
manufacturing exp 213,050.00
selling exp 85,220.00
general exp 127,830.00
rent exp
land and power exp
employees exp
manufacturing summary

8,952,900.00 8,958,900.00 1,245,600.00

Adjustments COGM IS

60,300.00

250,000.00
160,000.00

70,000.00

30,000.00
61,200.00
60,000.00

60,000.00

65,000.00
1,510,000.00
108,900.00
125,000.00
904,000.00
59,000.00
131,000.00
48,400.00
146,000.00
240,000.00
63,500.00
78,000.00
86,000.00
40,100.00

120,000.00
70,000.00
 61,200.00
60,000.00
60,300.00
213,050.00
85,220.00
127,830.00
240,000.00
146,000.00
40,100.00
340,000.00
60,000.00
60,000.00
18,000.00

1,245,600.00 3,841,000.00 108,900.00 862,600.00

3,732,100.00
IS BS
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5,453,000.00
 240,000.00
146,000.00
40,100.00

5,879,100.00 ### ###

5,016,500.00 ###