2 Paragraph k Styles On the sheet called Working Trial Balance" you will find the working trial balance for SNIFFER as of the end of the 1st quarter. This is the information you will use to complete the following tasks. 1) On the "Working Trial Balance" In column B titled as FS indicate which financial statement will include each account listed on the working trial balance using these abbreviations (you may have to do some internet searching to determine which kind of financial statement element you are working with if you are not familiar with the account name): B for balance sheet I for income statement C for statement of comprehensive income S for statement of shareholders' equity Calibri 11 General ILH a J Lo Copy 2 Wrap Text Merge & Center Paste BI UD b $ % ) Insert Delete Format Conditional Format Cell Formatting as Table Styles Format Painter Clipboard Undo Font Alignment Number Tables Cells B4 A B C D F G F/S Changes for the qtr ending Jun. 30, 2020 DR CR Changes for the qtr en Sept. 30, 2020 DR CF 1 SNIFFER, INC 2 CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands 3 4 Cash and cash equivalents 5 Marketable securities 6 Accounts receivable 7 Allowance for Doubtful Accounts 8 Other current assets 9 Property, capitalized software and equipment 10 Accumulated depreciation 11 Goodwill 12 Intangible assets, net of accumulated amortization 13 Long-term investments 14 Deferred income taxes-asset 15 Equity method investments 16 Current portion of long-term debt 17 Accounts payable, trade 18 Deferred revenue 19 Accrued expenses and other current liabilities 20 Long-term debt, net 21 Income taxes payable 22 Asset Retirement Obligations 23 Other long-term liabilities Common stock $.001 par value; authorized 1,600,000 shares; issued 263,502 and 24 outstanding 76,852 Class B convertible common stock $.001 par value; authorized 400,000 shares; issued 16,157 25 shares and outstanding 5,789 shares Balances as of Mar. 31, 2020 DR CR $ 2,822,729 69,912 404,523 28,669 267,814 518,299 144,738 3,042,139 671,467 301,592 190,849 318,832 13,750 102,367 433,728 514,571 3,625,008 18,398 19,398 210,274 264 16 264 16 12,605,645 1,689,925 136,349 10,430,270 28,397 1,228,765 Common stock $.001 par value; authorized 1,600,000 shares; issued 263,502 and 24 outstanding 76,852 Class B convertible common stock $.001 par value; authorized 400,000 shares; issued 16,157 25 shares and outstanding 5,789 shares 26 Additional paid-in capital 27 Retained earnings 28 Accumulated other comprehensive loss 29 Treasury stock 196,908 shares 30 Cash dividends 31 Revenue 32 Cost of revenue 33 Selling and marketing expense 34 General and administrative expense 35 Product development expense 36 Depreciation 37 Amortization of intangibles 38 Goodwill impairment 39 Interest expense 40 Other expense, net of other income 41 Income Tax benefit curities 42 Change in unrealized gains and losses of available-for-sale 43 323,221 432,697 256,021 105,733 24,738 52,162 211,973 44,866 49,893 89,896 20,936 44 45 TOTALS $ 20,725,412 $ 20,725,412