Profit Osicated

organisation
org. generate
such
setup
owness to

draw
profit
and than

Non
Psojit organisations
No
-> owness

profit
->
sponses don't draw

pooit
earningactivitis faceplatehe transseen

Example profitosiated
of activityare

is
changing from some patients in a

N90 hospital
2) Shops But
of a masjid

3) sale snack
jast good
in a
of
+

libsasy Conteen etc.

1) Sale Sports
good in
sport club
of
a

etc.

who sons NGOs

"DONIORs"

People who
pay donations need F.S

assess
to

Donation given is F.S.

reflected in
-

Bonation is the
spenton specified
-

Objective.
So we need F.S.
Main Components of F.S
you an NDO

statement Fin. Position Income and Eapd

i) of SuFP 2)
IGE
- >

N.CA ~ Funds =
Expense 1
Incones

genesd
=

i i
-

&A v -

specific
bal->Suspli Bal ->
Doicit.
NCL X

CL *

3
Receipt and pay.
op bas payments
~
xxxx x25c

Receipts vxac

Bal OD BalICI. Cash.

v
~
 NPO
5
Key Income
of
(9)
Regular Time based income.

·Subscription -

Membership -

RentIn some
·
Interest Income

Accomal
Accounting is
followed

key
accounts.

~
Subscription Receivable. Ils.
~

opening bal XX op 50 Cah 215

v
Isubs. Income xx Isubs. Seceived Xx PIC 200

!
ald 35

Klosing bal x x
Receivable
IErp. ↓sot
-

R2p.
Subs. Rec
subs. Fruc
*
↓

Cash X

Suss. Rec

Subs. Rec

op Rec 25,000 - RRP

Cah 1287,000
subsm 1,307,200
21d 45,200
↓
17 Eepd

Advance Subscription
Advanced Subscription
Cash *
cah
v
op.bal. xX-
Adv. So. Ach. Jub. ↓

j
Subs Income XX

Isub Received x Ado. Sub. *

21.bal.
X -

RzP -
Fr x

18 Erp
 -

Advance Subscription
op. 65,000
Sus. Income 1,160,000 (ah 1,200,000

Cld 105,000 RAP.

17
Ezp

Subs. Rec Ads. Ses.

I
op op
cash f
Incr Cash x
Ficcon x ↓

x cid

Subs. All

opRec N
op Ac. 2

Received
=

Subs inco 5 Cash 6

I

Cld Adv. 3 Cld Rec Y

v -

15000:6,000,000
400 x
Income
 Subscription
OP Rec 510,000 op Adv. 250,000

Subs. Inc. 6,000,000 subscription 5,660,000

Received
12E
R2P.
-

C1d Adv. 170,000 C1. Rec 740,000

L
n

⑤ -

Subscriptio
R2P.
opRe 356,000 op Adv.
250,000
I Suss 3.556100 Cash

B/debts
3350,000
65,180 310,850x2x3)
268x12,500)

C1.d Adv. 165,000 C10 Res 112,000

SOFD
12E

- 1
11
Y
&
->

9 D
I 11
-
 Receipt.
#

(25 40 30
+ + +

16) x12,000:1260,000 Cash

lAug (25 12000) 12 x x 225,000 Adv

~
INOU- (70 12000) 7/12
x x 460,000) 535,000
a
(Masch (30 12000) 8/12
x x
(240,000)
15m (10 x12000) x1/12 (110,000)
Not incon
725,000 /
-

any "ted;
1.
For Fee Msa
1

ApS
Ma
↓
4
In 2 3

Subscc.

op. Rec op Adva.

Subscs. 725,000 each

1,260,000
Ives.

C1. Rea
21.
Adua. 535,000

①6
I
Same Q.

Prepare Subs. All

you 2022

New members who joined

Date New Members

IJc 2022 15 -

20
Iaay 2022 -
~

R:1,000.
Feafo went
year shall be

Subs Esiption

op Ad. 535,000

Isus.inc. 15.32,500 Cash 1960,000

C1d. 962,500
 Ang

"
1 25
x 14,000 x/2 29.167
vI NOU 2x(4,000 7/12) x 186,667

d. 0x 14,000 on see
10x(4,000 1/12) x
280,000
128,333
15a. 15 x 14,000*6/12) 105,000
-

20 14,000 x 10/(2) 233,333

x
1
May.
Adv. Cl. bal. 962,500
-

10
+

Total
Canh. (25 +40 + 30 +
15 +
20) 14000
x

11960,000

A Iternative
535,000
op
320,033
lang (25x17000 1/12) x

/NOU. (40x17000 8/12)373,333 x

I Masch
(30 1000x7(2) 170,000
x

1 June
(10 x Y/(2) 11.667
14000 x

15an (15 x1000 61(2) 105,000x

IMay (20 x 1000 2/12) 76,667

x

1532500
1

Cash Mc ->

Hd CI.bal. L C
IUCo x x yX

& RS:400,000
op. Advance

Members Date.
Joining
"I Feb. 40 Members.
~
I May -60"
31Dea Y..
Acy
-
I ~ 25u

INOr. 70 a

Annual pay in Advance:1. 8000/ person.

Subscription
op Adn 700,000

I suscinc. 1190,000 Cash. 1560,000

Cld770,000
 Cash:195x8000:1560,000

&1. Ad. Y X
Ado
-
Incre

Ies (90 x8000 x 2 26,667 (10x8000 1(12) x

293,333

IMay (60 x8,000 4/12 x 160,000 160 x 8000 0/12) x 320,000

1Any (25 x 8,000 7/12)

+ 116,667 225 8000 5/12)
x x
83.333

(70 8,000 466,667(70 8000 2/12)

1 NOU. x
x
10/12) x x
93.333
770,000 400,000
-=> op Ad.
1,190,000
-

-
⑥

- 2

20

Subscription
opRec 25000'opAdon
1
190,000
canh 2450,000
1

Subs Income.
2780,000 Bidebt. 30,000

C1. Adnn. 240,000 21. Rec 75,000

~
i
=

100
50+(50
v +

3 6
+

? :: &

&

5 ↑

2019 2020 202/

I
9
13 + 9
I
3
I

mil ma in in...
 2017

Cash collected
(150x6,000) 900,000

C1Adv.

Jan (100 6,000

x x 0112: 0

July (50 x6,000 x6112:150,000

subscription
OP
-

Subs 750,000
In2.
Cash 900,000

CId Adun
150,000

2018

can (400 6,000)

x 2,700,000

Closing Advance

46,000 0/12)
(100
Jan x = O

July 50 x 6,000 x6/12): 150,000

600**
jAp..3150x
225,000
120,000
x 6,000 x
10(2): 300,000

CI. Adw.bal 795,000

-

Subscitition Alc

Adun 150,000
op
Subs-
1755000
InG !

Cash 2700,000
21. 795,000
 ①
=

&
- > - >

--

- -

⑥
Income:250x5000:1,250,000

31 Dec 2017
Rec =
40 x5000 200,0000
=

Adv: 10 5,000:50,000
x
W

31 DecLolD

5000
75x x 1 225,000
Rec
=

5 x

50 5000x2:50,00 L

Subscription
oppec 200,000 OpAdon 50,000

Subs. In1,250,000 Cash 1125,000

CI.Adon -
CI Rec 275,000
 Pojitfrom Tsading activities
2

Eq 19 Emp

Conteen in
librasy sub. Fuc.
·
a

sake Drinks club

·

of sports good in a Donat

+

Netpo.json T.A
Objective
done Cores
to
Expense of N.P.O. Separate Tady Alc.

Accounting nb+
pojit
A
separatetrading accountis to be

made.

Sale
v
XXXX

(Xxyx)w
Cog. 9.Pxxxx

Restrading
0

on
it
-

profit
Net > Taken to
I*
Enp
as a line item.

-
-
->

-v
-

- -

I v

=
-
n

- -

BBCSports Club BBC Sports Club

Income a Ezpd Alc Trading AlC.

For For theyend 3IDec 2022

theyend 3IDec 2022

1819300 Sal 290,000

Subscription Income. ·

Subsc. Rec (16,800)

Co (128,1003
Bad debt-
g.
124,650 <.P 161,900
Trading Psojit
1927150 Op. Exp (37,250)
124,650
I
 Subscription Stock

opbalRc 265,000 OpAdv. 99,000 opst16,000

Cog.
128100
Cash. purd127,600 C

Subs.
1019300 1859,000
INC.
wo 16,800
x.S+12500
21. Adon 107,500 01. Res 217,000
3 EventRelated Income

Dramas Revenue
·Concerts
foom
sale Tickets
of
-

·Matches teams
participating
-

ofExpense
Net selated.

Taken
-> to Income 1
Erpd.
v
Sale Tickets Net income. ->
of
x XXX

xsV
pasticipantsfee X+

Gross Revenue x xxx

Event
solated
Erps (xxxx) V
1*
IG
Taken to
Enpd
xxxx >
- Empd.

-
Subscription
Subscription OpAdv.
opRec 87500 10,500
-

< -

-
SNC. cash 1,658,500
1642000
* Fading
income. 1

=
Act.
CIAdv. -
CI. Rec 60,500
-

w
Erat based income.
n

Stocu

op 25000 Toading AlC

750,000
Cog. 735,000
pusc. Sala. 780,000
<170,000
Cog. 9.p
(735,800)
377,200
Event bared income. op. Emp 190,000)

Sakoy Tickets 107,500 NetFacon. 254,200

>

74,000
from past
Net
Collection
related to Event(38,000)
Empernsa.
110,500
I

Entracts
from Income &
Eapd. All

Incorres.

Subscription income. 1672,000

1

ElsadingProfitincome 254,200
110,500

2,006700
 Structure Funds SOFP
of on

Funch.
1
General Find
/
Xxxx
opening
Susphen/Degicit
xxxxX ↓

life membershipyes ↑A
= ↓
(Disec tsans(ex)
t

C1. General Fund. xxxx =

Specific
2
Fund.
V
you capan
Find xxxx
v
Funa
8oz Medical Enp xxxx

c+c

Total
sp. Funch. xxxx
/

Find
Total
of Osg. xx dj
v
L

y Donations

b w
Donation for
a
a
Sific onspecific. -

fund Spacific Expense

①
(Eg j02 Construction Ascounting tscatment (Medical Camp etc

of libsary
etc v Cash XX X X
-
Income
Accounting treatment

Accounting iscatment
x xxx

Receipt
Receipt of Donation
>From 12
Emp ~ Cash x5xX

it is taken to
#Fund x xac

Cash
general pond.
-
xxxx be
v >fund will
~
jund-specific x xXX created.

spending
v
7. Not taken to IG
Emp Fund x x +
x

Disect XCah
Lond.
·
(sedit
to xxx
+
 Life
5

Membershipfee
One time Fee
Joining
paid once in
lifetime
a Method I

Tsat the script an immediate income

-
~Cash xxx X
- I2Emp
~ Income
x xxf

Degessed
b
Method #2 Income.

~Cash X XxX
v

~
Degessed income xxxx
=

Recognise income over time

c
Method #3

Disect
posting General jond
to

who 18
taking Eapd.
it
to

Cash V
xxxx
*

General Fond xxxx

 I
op (c1.bal
v
v

of con
v
subscrip
Bonations v v

for jond.
-

↓
-
Inventat

office
-
+
10 am. v
- -

- - v u

office
v n

v
justuse
->

v v
·1,
V
Trading
·

v
⑥
v
-

-
- > -

Income &
Exp Receipts payments a

Incorre
- - Recipt.
> balance 37,600
↑
Subscription Income 60,000 received 66,800
subscription 41,600.
gainonclisp 20,000
invetmat Donation Find
2800
jo2 9. 68,000
Interest Donation Aid
Income. ↓

for medical 100,000

Disposal of Received
invest
Expenses. Interest 2800

(8400) 120,000
Legal Erp. (3,600)
&
loan from bank
6,000
Interent
paid sale literature.
Depo. (3,120) of
Net on on
salog
list. (3,600 Payments
office Salaria. (28000)
Pet (9,600) Donation
for Medical Aid Empa (57,600)
Emp
->

station (12,000) office Premisa acquised (270,000)

ery (8400)
Ollies
Emp (62800 legal Eap.
-

Paid Bank to (6,400)

Deficit (47,520) overhaulin (33,600)
pay for Furnites (13600)
IJusce of lite (9,600)
0fice Salasia. (28,000)
Rent paid (13,000)
Starting pase. (12,000)
DesEmp. paid incl. Advanced.
(69,200)
C1.bc. -0D. (49,200)

7
 1
Subscription
66,800

21. Adv.
opReC cyincome.
2,000 7,000
60,000

subscription

Op Rec 2,000 op. Ad. ~

Sunsome 60,000 Lah 66,800

CId 7,000 cidR -

2 Gopt Securities

Cost 160,000
=

half:80,000
Disposal proceed:100,000
C. Amount =(80,000)
gainon disk 20,000
-

③ Furniture.
balance 12,000
of 13600
Add-cash
5,600
Payable 3/200

Deps.
-10.
sore literature.
a
of
Sake. 6,000

cogn. (9600-4800) (7800)

9.p 1200
Free lits. (4800)
(360)
 PPE

op.- 120
Deps. -- 850 Depo 50.00
= WDr.

50
x
Acq. u

1015
Cld

170 (120 509x5%.

+

Deps (120 i) x 5,
=
+ 17045%.

A(V
Dop + 1
120P (120 2)+5%.
= +

161.5
+

120 + x =
6 54x 1615+
+

x -
54.2 6
=
+
1615 -
120

95.8:47.5

x:47.5 = 95%.

1x 50
=

PPE

120p. 51
op
.
/
Acq
m
161.5:954

⑰
161.5 95%.
=

SFow
 &
1.
op 2

V
i v 7

PPE
I
~ &
&
->

-> inventils -

" 2
·

W 2

24 Sub.
- 3.

v
1
-
↑

v v
5. v

=
V

- ->

150.

(0 30ju,
107 608
2008

610

Receipt. In come.

opbal. 1204800
+
subs. Income 3.630,000
subs. Received v
3.605,000
Payments. Emperditasa

Acqof building (753,000 Deps. Building. (338,850)

Acroy (256,000)
book. (
Furniture. Dep. (301,200)
(138,550)
Acq Sport
of Invent Eq (186,800) Deps. Book
(436,000) Deps. Sports Equip (398,800)
Acqu
-

(1558,200)
Experia (baljis). (1591,500)
Other
Expense. ⑥

1586.500 Saspla. 897.700

3178,000

kings.
two
Building.
op 6.024,000 6438158
Acqu 753,000 pop.338,850 95%.

=Refer
6777000

Furnitase
jp
3,012,000 Dep. 301,200

CId
2710,800
 BOOKS

1,129,500
op 2 Dops. 138,550
Ac 256,000
1246950
Cd 1246,950 90%

1385500 1385500
1385,500
↓

100
x

Sposts
Eg.

op ~1807200
Depo. 398,800
Acq 186,800 212000
↓

1595.200

952
7
C1d
80%
1997000
=

(18.07,200 + 186,800)
X 2%.

610 ->
15ny17 -> 15cm 18
600 150018 - 303018

Income
610x500x6:1830,000
600 x 500 x6: 1,000,000
Subscription Insme.
3,630,000
=

Subscription
Op RC 326,000 OpAdum 86,000

SUDs. 3,630,000
Income.
Cash. 3,605,000

C1. Adwn
92000 C1. Rac 357,000

Expense.
op prep. 186,900
122,000 op. pay.

Cash 1591,500 Emp (IREap)1558200

21.
pay. 207, 600 21.
Psep. 176,000
o
X
- - -

- -->

# W v

v ↑

v
·
↑
W
⑥ "

- - - >

%
2 ⑥
I
. .
= v n

~
-> - -

-
-
v
-

2 i
->
-

v v
-
-
->

v
- v

-
-

N
--

-
~ -
-

- v
N -

V
④

w
:

balancer
Step I find op.
D. C0.
- >

Equipment 125,000
Subs. Rec 10,000
subs. Advance. 6500
Csodites 17,500
Drink.
Soft
-

Stock J.P. -
70,000
RentPayable 7500

payash
Electricity 5.25
Bsmk. 36,155 211157
36,750
Fund-gened. 174,400.

21150 2(1,50
=

Income &
Eapd Statant
of F.P Fading
Alc

I
come NCA Sala 205000
(116,500)
PPE 140,000
cog 9.p
Subscription Inco 112,000 85.500
237,500)
trading
Annual
profit 51,000 wags.
51,000
dinnes ticket 120,000 2A

6,000 9,000
=>
Netincome Red
from Raygle. -
Subscription
Stock - SP 30,000
289,000 Cash 65,000

247,000
Expense End
subs. Pac 210 (700 Fud.
Op 174,700

Cats, (72,000) susphs 30.600

ing (5,000)
A88. Fe 205,000 -

Depo. Ezp. (25,000) #C)

Hise band (15,000)
of
*
C)
Bent
Eapens. (72500)
Subscription-Ad- 5,500
Misc.
Ep. (31.500) ↳editor 21500

Electricity 150,800)
T

Electpay 7,000
39,000
Rentpay 5,000
30,608 -

247,000
->
-

R
I
subscription
-
eceiptad pay.
subscription

opRec 10,000 opAldr. 6500

1
Opbalance. 36,150

SuSs. canh
Receipt
(12,000 105,000 Subs seceived 105,000
Inc.
w1088 7000
1
sale. 205,000
Annual lines - 120,000
CIdAc.5500 C. Rec 9,000 Rifle income 9,000

payment
Paymentto (d-SD (102,500)
StcR-SD Salasia (37,500)
wag.
172,000)
oP 70,000 Catering Ep.
Pad. 106,500 Cog 116,500
Payment jo Raypsize (3,000)
108 fee (5,000
#cq PPE (70,000)
21.
30,000 of
(15,000)
Coditase Hiseband
pait
paid (75,000)
o
P 17,500 Misc.
Emp (31,100)
Cash. 102,500 purl 106,500
Electricity
29050)
65,000
-

21. 21500

124,000 124,500

Equip.

op 125,000
40,000 Deps. 25,000
Acg.

Cld 170,000
 Bent Pay
7500
Cash
Op
75,000
↓

Emp 72,500

CI.d 5,000

Electricity

op 5.256
Cash 29,050
Eap. 130,000
21. 7000 *
(77
-

RIP
 NDO Oruation with Balance sheet

i) Given -

Raceipt pay.
v
#
opening
5

->
s

Nasation.

Propase.
i) Income 1
Empd.
2)
Trading All

3) SOFP.

~Step I opening balance.

↳
Gen. Jund.

Step 2
open Tac
of
all
op. balance.

-Step 3
Pepase
structure
of
-

Income 2
Empd
-

SOFP
All
isading
-

step 4
Pick fouscation,
from RAP
and toin
putthose als

(9) Receipta pay too, which does not

have a al -> 1
Eapd.
(b) Other transactions
ingo. putin Aic.
->

##5
Complete
find
all all and

Eraponent of IEp
SOFP
A(C
·Tsadiy
O

~ v ⑥
v

v v v ·
N
X IGE
v N 2 v -> 76 -
p(
v - v

v 1
- -

v v ~

* v -

61,200 lias

E (55.2?.
6000
u
Fant
v
55,200 -

w -

⑥ ·

PPE
bal.
#

~ ⑥
V W v
-
-
NonLah to.
v - v

- #

PpEal
-

2 - op ICI.
Furthing.
T
v
PPE
Iscact - - -

Prep.fm.
- -> ophal
Deep Ins.
I

v
w

opening balance
155,000
Cs.
-

Cah Clus.
a Bank
~
Conteen 71,000 cost 3156,000
Ts. 1
say.
2Coteen- 55,200
subs. Dec Invatory 15,800. land Buildhy
3 Sub. Advance -

55,200
- .

1893.600 1262700
+

7
pay. ye TelepEmp 3,900
Pops
=
(2/4,600)
pay for comp. Ep
5
3,200 1893,600 1077,800
6 Clubhouse - land
-

1893,600
7 Clashore -
Buildin -1047800 Peep. Insurance
& Fintasa ~386,000
48,000 9/12
~
9
Equipment 720,000 x

36,000
Step.
1 Insusae 36,000
10

general Fend Eg. -

"176,900
43/2200752200
 Conteen T.PV Inventory.

Cash 213,000 op 71000

op 55,200
puschen. 197,200 pur197,200 Cog. 212,900

did 55,200
cld 39,500

Subsisiption Teleph. pay.

op 15,000 op 55,200 Cash 19.700 op 3900

SusInc. 686700 Cash 654,900 21700
Emp.
CIdA. 35,50021. Res 27,600 Old 5900

Coupt Ep pay Land.

cah 3200
12,600 op C
op 1891,600
13,300
Expense
old 3900 Cld 1893500

Firtusa. Ecoupul

op. 386,000 Deps. 15,2000 op 720,000 Disp 11,000

Rep. 241,700-
Cid 330 800
Cd 467,600

Buildi Peep. Fne.

op -1077,000 Dep. 63,120-op

Cash
36,000
72,000
Expense 54805

old 680 57000

Cld 1

72000x9/12:

Club house 3.156,000

60% 40%
Land
Building.
1893600 1,2617001

x 5%.

63.120

Cost:1.262,000
Disp
55,000
(200
Income a
Fred
1 Statent
of F.P Toadig All

Sala.
901 Cousie
fee 287000 Assis 331,700
39,500 (2/2900)
- >

Event Income
Cogn 9.p
L

Competition fee (46,500 13,300) 33300 Land 1893,600 118,500

-

PPE 1783088 (78,900)

trading
Subs. Profit-caten 686,700
33,000 ↓

39,500
1
wage. N-P
39,600
Inventory. Boo. (6,600)
Gain on
disk (19800-1,000) 8,800 Subs. Rec 27,600
Deep. Ins 57,000 33,000
=

Cash. 541,600
Salasia. (287000) 4439788
~
W

Repairs Emp (149,900) 1

=
39,600 -
20%n =
x
Elect. Eap. (47,300) Eg. Ilias.
SundsyEmp (15,000)
Peleph. Emp (21700) Geven. Fnd.

Dops. (359,720) openiybal. 4178900

Ins (54,000) 153,300
Ep.
Sus plan.
suplijethy
4332280
153388
Bonapagash 6,600
Centeen
pag 55,200
subs. Adv. 35,500
5900
pay j0s Teleption.
3,900
Cong1. Emp pay
7.439.388
=
 1766
As
->

v v -> 62
2 - 180
1766 1 - 18
62 180 -

1766
41
·

↑ E->
750
-

- >
A
1870
568.
&

->
18
2050
Y -> 129
2056 2058
I- 180
- J - Deps.
·
k > 161
- v 1- Oles Inc
v : the incon
0 150
M -> 150
:0 Subc.-Conh.
->
:
-
n -> 790
&

o
p -> 60
- a -> 40

v v
·
v
40 Cach 21
-
D
↳
↑

458 la
29
PPE

Income Expenses
Rec Adu.
op xX
op x X
opplop. Xx
Oppay. Xx

Income.(P1C) xX
<oh X Conh Eup.pK2
x xx xX

21. Hdr. C1Rec

xx
CdPrepxx
cidpay,
xX -/
-I
xx
RxP
-

IXEmp *4p. L

18Empd.
utilities

op 18
Cash 214
221
Ezp.
D. 25
 PPE Subse

op 1300 op 150 Op Ad. 25

Bonation 70 Disp 29
Cah. 790
Acg. Cah 92 Dops. 161 FrCons 919
131 who 12
<W/P
CId 1403
-
CIdAdc20 did 270
1593 1593

Misc. Supple Rat Rec

37
op 10 OP Cash 248
Cash 132 Emp 129 Income 2
(Id 13 Gd

Sclavia Annual Sports pa

15 3/
op op pay op -

Cah 180
Cash 560 Sal
Emp 568 190
Exp

Cd 52 <Id 18
-
-
Old 10

Peri Fad
↓

op ROO

Lach 60

(1d 260
Stop Fin position I
Empd
PPE 1403 Income
~

SUSs. Rac Donation

270
13
oJPPE 70
Micc. Supplia Sus. Inc 919
Pat Rec 4/ Enc
Rat 252

Pse. Salesion 18 oth in2 150

Ball. -50 1391
2195

EM. low
(161)
(8)
on
disp
yon. And (1765 + 52) 1228
(12)
Tenis
&

w10881
fnd. 260 Misc. suppl (129).
Sal.
Ep. (568]
·

Ado. Subs 20 ·util.

Emp (221)
Sal
pay. 52 A.S. Event Ep (190)
utlife
Pay
25 ·
Rep. Emp )
A.S. 10
pay (1329)
2195
Suplu.
=
62
-

Receipt a
pay
Receipts 530
paymb
op.
DispoJPpE 21 Acq. 92
·

Sass 798 Conts. Coust 13 /

Of
·

·
Pat Received 248 Misc. Suppl. 132

Fenl. Ch+s 60 Salasia. 560

oud
·

·Offer income 157 utilita 214

- Cach
A.S.E 180
1799
-> Pep Emp 40

Cld 450
1799
=