APPENDIX A 2018 Cash Transactions for Jacques' Cupcake Shoppe Beginning Cash Balance CASH INFLOWS Initial investment Cash from customers 0 50,000 410,000 570,000 1,030,000 Borrowed cash from the bank Total Cash Inflows (receipts) CASH OUTFLOWS Purchased store (no land-just the store) 600,000 Purchase of equipment 21,000 Purchase of furniture 11,000 Interest paid to bank (11 months) 31,350 Cash paid to vendors for baking and other supplies 280,000 Cash paid to Jacques for his salary Cash paid to you Total Cash Outflows (disbursements) Ending Cash Balance 40,000 5,000 988,350 41.650 APPENDIX B 2018 Cash Transactions for Gilles' Cupcake Bakery Beginning Cash Balance CASH INFLOWS Initial investment Cash from customers Total Cash Inflows (receipts) CASH OUTFLOWS Purchase of equipment Purchase of delivery truck 0 75,000 550,000 625,000 24,000 30,000 Cash paid to vendors for baking and other supplies 480,000 Cash paid to Gilles for his salary Rent payments (15 months) Total Cash Outflows (disbursements) Ending Cash Balance 40,000 21,000 595,000 30,000