BIG CITY COURIER
STATEMENT OF CHANGES IN FINANCIAL POSITION
For the Months of:
	January	February	March
Operating Activities
Net Income
(Increase)/Decrease in Accounts Receivable
Decrease in Deposits Paid
Increase/(Decrease) in Accounts Payable
Increase in Sales Tax Payable
Cash Used in Operations
Financing Activities
Drawings
Cash Used in Financing
Investing Activities
Changes in Fixed Assets
Cash Used in Investing
Net Increase/(Decrease) in Cash
Cash Balance Previous Month End
Cash Balance Current Month End
Net change in Cash for the Month

Exhibit 1 BIG CITY COURIER BALANCE SHEET as at December 31 1996 1995 Current Assets Accounts Receivable Deposits Paid Total Current Assets 47,526 1,213 48,739 18,493 900 19,393 Fixed Assets Total Assets 4,258 52,997 3,947 23,340 9,688 Liabilities Overdraft Accounts Payable Sales Tax Payable Total Liabilities 7,044 274 3,509 10,827 22,386 32,074 Equity Capital Retained Earnings Total Equity 11,876 9,047 20,923 30,302 (17,789) 12,513 Total Liabilities and Equity 52,997 23,340 Exhibit 2 BIG CITY COURIER INCOME STATEMENTS for the period ended December 31 (one year) (8 months) 1996 1995 303,474 76,633 Sales Business Expenses Net Profit 276,638 26,836 94,422 (17,789) Exhibit 1 BIG CITY COURIER BALANCE SHEET as at December 31 1996 1995 Current Assets Accounts Receivable Deposits Paid Total Current Assets 47,526 1,213 48,739 18,493 900 19,393 Fixed Assets Total Assets 4,258 52,997 3,947 23,340 9,688 Liabilities Overdraft Accounts Payable Sales Tax Payable Total Liabilities 7,044 274 3,509 10,827 22,386 32,074 Equity Capital Retained Earnings Total Equity 11,876 9,047 20,923 30,302 (17,789) 12,513 Total Liabilities and Equity 52,997 23,340 Exhibit 2 BIG CITY COURIER INCOME STATEMENTS for the period ended December 31 (one year) (8 months) 1996 1995 303,474 76,633 Sales Business Expenses Net Profit 276,638 26,836 94,422 (17,789)