Client: Vera (& Jack) Hamilton Lakeside Oasis Gifts Schedule: Cash disbursements Date: December 31, 2021 Description Business space rent expense Liability & property insurance Purchases of miscellaneous office supplies Estimated federal tax payments Purchases of gift items for resale (inventory) Telephone & utilities Total cash disbursements Amount $ 14,000 2,000 400 6,500 5,120 2,500 $ 30,520