DP$09$ Nyabiase $13$ Dzra asit$$tr$$e nu$$l$$ siwo hi$$o $$e nusiwo gb$$na siwo $$u woke $$o dzi na X&Y$.1.$ X$$menuwo $$e$$le Tk$.150,000$ to nu$$legbal$$a me$.2.$ Wo$$le d$$w$$nuawo $$e Tk$.12,500$ ye$.$ Wode ga eme nyuie, gake wo$$e ga le d$$w$$nuwo $$e gak$$nta me to Tk$.15,200$ ye$.3.$ Deme si woakp$$ tso ga si woda $$e gadzra$$o$$e dzi Tk$.600$ le gax$$ me gake womets$$e de deme gak$$nta me o$.4.$ Ga si sus$$ le Ak$$ntabubu si Wox$$na $($Alpha Enterprise$)$ me la nye Tk$.$ wo$$l$$ ga $2,500$a be womate $$u ax$$ ga o gake womex$$ ga le gax$$ bubu a$$eke me o$.5.$ Tk$.$ Wox$$ ga $15,000$ si woxe abe fetu ene $$e $$fis kpl$$ w$$w$$ ta la fetu $$uti ak$$nta me$.6.$ Bill Payable Agbal$$ si me alilikpo le Tk$.800.7.$ Adz$$nu siwo wo$$le hena a$$et$$e zaz$$e Tk$.7,000$ ye wox$$ le ga si wots$$lee $$e ak$$nta me$.$ Nyabiase $14$ PQS ka nya ta be d$$w$$nuwo Tk$.50,000$ kple Tk$.35,000$ le December $31,2020,$ kple December $31,2019.$ Asix$$x$$ si wo$$o $$u si s$$ kplii nye Tk$.12,000$ kple Tk$.8,000$ ye$.$ Le $$e $2020$ me la$,$ PQS dzra d$$w$$nu a$$e si $$e home nye Tk$.5,000($asix$$x$$e $$i$$i si wo$$o $$u si do $$ome kplii nye Tk$.3,000)$ si na be wobu Tk$.2,000$ ye$.$ De dzesi ga home siwo gb$$na na $$e $2020.($a$)$ Gazaz$$e asix$$x$$ dzi $$e$$e kp$$t$$u$.($b$)$ D$$w$$nuwo $$e$$le$.$ July $10$ Nyabiase $15($a$)$ Ts$$ nudzadzra $$e m$$nu $$e alafa memam$$ s$$ kple ak$$ntabubu $$e m$$nu si wox$$na $$e alafa memam$$ le fe siwo $$u $$ikeke le $$e gakpekpe$$e$$unana me$.($b$)$l$$ asitsatsa siwo gb$$na la $$e agbal$$ me ne $$ts$$e be woz$$ gakpekpe$$e$$u $$e m$$nu ts$$ bu ak$$nta le ga si womate $$u ax$$ o $$u$.$ Ex$$ d$$lar $40,000$ si sus$$ si Pearl Co$.,$ si nye d$$w$$e a$$e si do kpo nu la $$e $75\%.$l$$ sus$$ea $$a be womate $$u a$$o wo nu $$u o$.$ Wogbugb$$ Haider Co$.$e nu$$l$$i si wo$$l$$i le $$e si do $$g$$ me be womate $$u a$$oe nu $$u o la $$o anyi. Wox$$ ga d$$lar $4,600$ abe Haider $$e gak$$nta $$e fexexe bliboa ene. $$l$$ d$$lar $3,200$ si sus$$ si SLP Inc. si si nun$$amesi a$$eke mele o nyi la $$a$.$ Dec $31$ Won$$ te $$e numekuku si wow$$ le Accounts Receivable dzi kp$$e be $$15,000$ ava zu nusi womate $$u ax$$ o$.$ Ga si sus$$ le Allowance for Doubtful Accounts me le December $31$ lia dzi do $$g$$ na asit$$tr$$a nye d$$lar $500$e gax$$gbal$$vi$.$ Aug $15$ Sep $20$ Kp$$ nusiwo gb$$na $$a: $($a$)$ Ga si sus$$ le Allowance for Doubtful Accounts me le asit$$tr$$ megbe. $($b$)$ Ak$$ntabubu Siwo Wox$$e Asix$$x$$ si Woate $$u Akp$$ Nenye be ga si woax$$e ga si sus$$ nye $$62,000.($c$)$ Gbugb$$l$$ nya si wo$$l$$ na Dec $31$ kple biabia a$)$ kple b$)$ nenye be woz$$ nudzadzra $$e m$$nu $$e alafa memam$$ ts$$ bu ak$$nta le ak$$ntabubu siwo womate $$u ax$$ o $$e gazaz$$u le agb$$s$$s$$ si nye $2$ le $1\%$ me le nudzadzra $$ut$$ut$$ si nye $$2,000,000$ me$.$