\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & A & & B & 0 & D & E & G & H & 1 \\ \hline 3 & Cash & $ & 5,000.00 & & & Sales Revenue & $195,000.00 & & \\ \hline 4 & Marketable Securities & $ & 45,000.00 & & & Returns \& Allowances & $(3,500.00) & & \\ \hline 5 & Accs Receivable & $ & 30,000.00 & & & Investment Income & $45,000.00 & & \\ \hline 6 & Promissory Notes & $ & 15,000.00 & & & Net Revenue & & & \\ \hline 7 & Inventory-rawmaterial,goodsinprocess&finsihedgoods & $ & 20,000.00 & & & & & & \\ \hline 8 & TTL Current Assets & & & & & Expenses & & & \\ \hline 9 & & & & & & Directly related to Pr & duction & & \\ \hline 10 & Non-Current Assets & & & & & Beg Inventory & $12,000.00 & & \\ \hline 11 & Plant \& Equipment & & 000,000.00 & & & New Purchase & $124,000.00 & & \\ \hline 12 & Bldg \& Land & & ,500,000.00 & & & Returns \& Allowances & $(2,200.00) & & \\ \hline 13 & Depreciation & & & @ & 6.67% & End Inventory & $17,800.00 & & \\ \hline 14 & TTL Non-Current Assets & & & & & CGS & & & \\ \hline 15 & & & & & & & & & \\ \hline 16 & Miscel Adjustment & & & $ & & Unrelated to Produ & ction & & \\ \hline 17 & TTL Assets & & & & & Rent & $10,000.00 & & \\ \hline 18 & & & & & & Utility & $1,500.00 & & \\ \hline 19 & Current Liab & & & & & Salaries & $25,000.00 & & \\ \hline 20 & Accs Payable & $ & 50,000.00 & & & Depreciation & $ & & \\ \hline 21 & Notes Payble & $ & 15,000.00 & & & R\&D Expense & $4,875.00 & @ & 2.50% \\ \hline 22 & Interest PMT & & & @ & 2.50% & Marketing & $2,925.00 & @ & 1.50% \\ \hline 23 & Accruals-wages,interests,taxes & $ & 36,000.00 & & & Oper Expenses & & & \\ \hline 24 & TTL Current Liab & & & & & & & & \\ \hline 25 & & & & & & Oper Income (EBIT) & & & \\ \hline 26 & Non-Current Liab & & & & & & & & \\ \hline 27 & Bonds Payble & & ,250,000.00 & & & Interest & & & \\ \hline 28 & Mortgage & & ,500,000.00 & & & Taxable Income (EBT) & & & \\ \hline 29 & TTL Non-Current Liab & & & & & Taxes & & @. & 35.00% \\ \hline 30 & & & & & & & & & \\ \hline 31 & TTL Liabilities & & & & & Net Income (EAT or p) & & & \\ \hline 32 & Equity & & 000,000.00 & & & & & & \\ \hline 33 & Miscel Adjustment & & & $ & & & & & \\ \hline 34 & TTL Liab \& Equity & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & A & & B & 0 & D & E & G & H & 1 \\ \hline 3 & Cash & $ & 5,000.00 & & & Sales Revenue & $195,000.00 & & \\ \hline 4 & Marketable Securities & $ & 45,000.00 & & & Returns \& Allowances & $(3,500.00) & & \\ \hline 5 & Accs Receivable & $ & 30,000.00 & & & Investment Income & $45,000.00 & & \\ \hline 6 & Promissory Notes & $ & 15,000.00 & & & Net Revenue & & & \\ \hline 7 & Inventory-rawmaterial,goodsinprocess&finsihedgoods & $ & 20,000.00 & & & & & & \\ \hline 8 & TTL Current Assets & & & & & Expenses & & & \\ \hline 9 & & & & & & Directly related to Pr & duction & & \\ \hline 10 & Non-Current Assets & & & & & Beg Inventory & $12,000.00 & & \\ \hline 11 & Plant \& Equipment & & 000,000.00 & & & New Purchase & $124,000.00 & & \\ \hline 12 & Bldg \& Land & & ,500,000.00 & & & Returns \& Allowances & $(2,200.00) & & \\ \hline 13 & Depreciation & & & @ & 6.67% & End Inventory & $17,800.00 & & \\ \hline 14 & TTL Non-Current Assets & & & & & CGS & & & \\ \hline 15 & & & & & & & & & \\ \hline 16 & Miscel Adjustment & & & $ & & Unrelated to Produ & ction & & \\ \hline 17 & TTL Assets & & & & & Rent & $10,000.00 & & \\ \hline 18 & & & & & & Utility & $1,500.00 & & \\ \hline 19 & Current Liab & & & & & Salaries & $25,000.00 & & \\ \hline 20 & Accs Payable & $ & 50,000.00 & & & Depreciation & $ & & \\ \hline 21 & Notes Payble & $ & 15,000.00 & & & R\&D Expense & $4,875.00 & @ & 2.50% \\ \hline 22 & Interest PMT & & & @ & 2.50% & Marketing & $2,925.00 & @ & 1.50% \\ \hline 23 & Accruals-wages,interests,taxes & $ & 36,000.00 & & & Oper Expenses & & & \\ \hline 24 & TTL Current Liab & & & & & & & & \\ \hline 25 & & & & & & Oper Income (EBIT) & & & \\ \hline 26 & Non-Current Liab & & & & & & & & \\ \hline 27 & Bonds Payble & & ,250,000.00 & & & Interest & & & \\ \hline 28 & Mortgage & & ,500,000.00 & & & Taxable Income (EBT) & & & \\ \hline 29 & TTL Non-Current Liab & & & & & Taxes & & @. & 35.00% \\ \hline 30 & & & & & & & & & \\ \hline 31 & TTL Liabilities & & & & & Net Income (EAT or p) & & & \\ \hline 32 & Equity & & 000,000.00 & & & & & & \\ \hline 33 & Miscel Adjustment & & & $ & & & & & \\ \hline 34 & TTL Liab \& Equity & & & & & & & & \\ \hline \end{tabular}