PETTY CASH FUND

CASH IN BANK
TRADING SECURITIES
ACCOUNTS RECEIVABLE
ALLOWANCE FOR DOUDTFUL ACCOUNTS
ADVANCES TO OFFICERS OFFICERS AND EMPLOYEES
INVENTORIES
PREPAID INSURANCE
LAND
BLDG
F&F
LEASEHOLD IMP
ACCUMULATED DEPRECIATION
FRANCHISES
LICENSING AGREEMENT
AP
INT PAYABLE
ACCRUED EXPENSE
UNEARNED REVENUE
INCOME TAX PAYABLE
DIVIDENDS PAYABLE
CURRENT LTL
MORTGAGE PAYABLE
BONDS PAYABLE
DISCOUNT
OSC
APIC
RE
SALES
COS
MAAE
OTHER INCOME
INSURANCE EXP
DEPRECIATION EXP
AMORTIZATION EXP
INTEREST EXPENSE
INCOME TAX EXPENSE
DIVIDEND DECLARED

UNADJUSTED
DEBIT
CREDIT
15,000
243,600
330,000
3,544,000
120,000
###
4,398,900
29,400
1,720,000
6,880,000
2,177,000
168,000
703,500
500,000
216,000
2,141,550
###
598,020
###
193,365
1,250,000
###
2,000,000
2,000,000
122,000
5,000,000
1,350,000
2,867,840
32,250,000
18,169,950
8,900,400
180,000
404,320
1,585,705
1,250,000
50,654,275 50,654,275
-

PCF
AJE

AJE
DEBIT
88,300
20,000
35,000
123,000
578,000
870,000
161,000
129,901
144,000
661,000
22,350
75,250
30,000
136,250
174,000
122,000
387,800
3,757,851

CREDIT
7,500
35,000
821,000
19,950
6,250
174,000
50,000
216,000
223,650
380,000
50,800
130,000
7,800
586,000
900,000
20,000
129,901
3,757,851

DEBIT

CIB
AJE
CREDIT
7,500

DEBIT

TS
AJE
CREDIT

88,300

35,000

35,000

40,000

DEBIT

20,000

3,000

48,300

4,500

7,500

7,500

123,300

123,300

20,000

TS
AJE

AR
AJE
CREDIT

DEBIT

AJE
CREDIT

DEBIT

CREDIT

745,000
19,950
120,000
500,000

26,000

625,000
500,000

26,000

19,950
20,000

20,000

1,264,950

1,264,950

26,000

26,000

INVTY
AJE

AJE
DEBIT

CREDIT

DEBIT

AJE
CREDIT

DEBIT

27,000

35,000

27,000

35,000

35,000

35,000

22,350

27,000

27,000

22,350

AJE

AJE
CREDIT

DEBIT

CREDIT

PREP INS
AJE
DEBIT
CREDIT

36,000

25,000
6,250

22,350

36,000
25,000

6,250

22,350

61,000

61,000

6,250

6,250

PPE
AJE
DEBIT

CREDIT

FRANCHISE
AJE
DEBIT
CREDIT

LICENSING AG
AJE
DEBIT

870,000

174,000
50,000

144,000

900,000
30,000
174,000
50,000

1,074,000

1,074,000

50,000

72,000

50,000

216,000

LICENSING AG
AJE
CREDIT

AP
AJE
DEBIT

CREDIT

ACC. EXP
AJE
DEBIT
CREDIT

216,000
126,000

126,000
50,800

50,800

216,000

126,000

126,000

50,800

50,800

UNEARNED REV
AJE
DEBIT
CREDIT

MORTGAGE PAY
AJE
DEBIT
CREDIT

BONDS PAY
AJE
DEBIT

200,000
130,000

130,000

200,000

130,000

130,000

200,000

187,800

200,000

187,800

BONDS PAY
AJE
CREDIT

ITE
AJE
DEBIT

CREDIT

180,000

129,901

7,800

129,901
187,800

129,901

129,901

ADJUSTED
DEBIT
CREDIT
7,500
296,900
350,000
2,758,000
139,950
123,000
4,976,900
23,150
1,720,000
7,750,000
2,177,000
168,000
877,500
450,000
2,204,200
380,000
648,820
130,000
63,464
1,250,000
2,000,000
2,000,000
114,200
5,000,000
1,350,000
2,723,840
31,589,000
17,606,300
8,075,650
170,000
136,250
174,000
122,000
792,120
1,455,804
1,250,000
50,526,774
50,526,774
-

SALES
COS
GP
OPEX
NET PROFIT
OI
NI
ITE
NIAIT
RE-BEG
NI
DIV
RE-END

31,589,000
(17,606,300)
13,982,700
(9,300,020)
4,682,680
170,000
4,852,680
(1,455,804)
3,396,876
2,723,840
3,396,876
(1,250,000)
4,870,716