'eoK oul jo puo aul ze pled pue perejpep ouam 000'GorS jo spuepiNp useo it 'enjen jed te yools vowwoo jo seueys 000 'z penssi eoW 'uses st juewejddns of depuo ul \& MOE'S COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AT DECEMBER 31, 2025 AND 2024 MOE'S COMPANY INCOME STATEMENT FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 SHARPE COMPANY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 20252024 CASH FLOWS FROM OPERATING ACTIVITIES Net Income (37,000) Adjustments to reconcile net income to Depreciation expense 25,000 Gain on sale of investments Loss on sale of equipment (Increase) decrease in accounts receivable (Increase) decrease in prepaid expenses (Increase) decrease in inventory Increase (decrease) in accounts payable Increase (decrease) in interest payable Increase (decrease) in income taxes payable CASH USED FOR OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Purchase of equipment Purchase of land Sale of investments Sale of equipment Net cash provided by (used in) investing activities CASH FLOWS FROM FINANCING ACTIVITES Payments of bonds payable Cash dividends paid Issuance of common stock Net cash used in financing activities (78,000) NET DECREASE IN CASH (174,950) CASH AT BEGINNING OF YEAR CASH AT END OF YEAR $(124.950) SUPPLEMENTAL DISCLOSURE 0 ss Moe's Company 1. Equipment costing $73,000 was purchased during the year by issuing common stock shares at par and paying $13,000 in cash. 2. The company issued 1,000 shares common stock at par in exchange for land, and paid an additional $15,000 in cash. 3. In order to supplement its cash, Moe issued 2,000 shares of common stock at par value. 4. Cash dividends of $105,000 were declared and paid at the end of the year. MOE'S COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AT DECEMBER 31, 2025 AND 2024 ASSETS r20252024 CURRENT ASSETS Cash and cash equlvalents Accounts Receivable Inventory Pre-paid expenses TOTAL CURRENT ASSETS LAND, BUILDING AND EQUIPMENT, NET Equipment, net Building, net Land, net TOTAL LAND, BUILDING AND EQUIPMENT, NET TOTAL ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY CURRENT LIABILITIES Accounts Payable Income Tax Payable Interest payable TOTAL CURRENT LIABILITIES LONG TERM LIABILITIES Bonds payable TOTAL LIABILITIES Stockholders' equity Common stock, $10 par Retained eamings Total stockholders' equity TOTAL LIABILITIES AND STOCKHOLDERS EQUITY 'eoK oul jo puo aul ze pled pue perejpep ouam 000'GorS jo spuepiNp useo it 'enjen jed te yools vowwoo jo seueys 000 'z penssi eoW 'uses st juewejddns of depuo ul \& MOE'S COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AT DECEMBER 31, 2025 AND 2024 MOE'S COMPANY INCOME STATEMENT FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 SHARPE COMPANY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 20252024 CASH FLOWS FROM OPERATING ACTIVITIES Net Income (37,000) Adjustments to reconcile net income to Depreciation expense 25,000 Gain on sale of investments Loss on sale of equipment (Increase) decrease in accounts receivable (Increase) decrease in prepaid expenses (Increase) decrease in inventory Increase (decrease) in accounts payable Increase (decrease) in interest payable Increase (decrease) in income taxes payable CASH USED FOR OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES Purchase of equipment Purchase of land Sale of investments Sale of equipment Net cash provided by (used in) investing activities CASH FLOWS FROM FINANCING ACTIVITES Payments of bonds payable Cash dividends paid Issuance of common stock Net cash used in financing activities (78,000) NET DECREASE IN CASH (174,950) CASH AT BEGINNING OF YEAR CASH AT END OF YEAR $(124.950) SUPPLEMENTAL DISCLOSURE 0 ss Moe's Company 1. Equipment costing $73,000 was purchased during the year by issuing common stock shares at par and paying $13,000 in cash. 2. The company issued 1,000 shares common stock at par in exchange for land, and paid an additional $15,000 in cash. 3. In order to supplement its cash, Moe issued 2,000 shares of common stock at par value. 4. Cash dividends of $105,000 were declared and paid at the end of the year. MOE'S COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AT DECEMBER 31, 2025 AND 2024 ASSETS r20252024 CURRENT ASSETS Cash and cash equlvalents Accounts Receivable Inventory Pre-paid expenses TOTAL CURRENT ASSETS LAND, BUILDING AND EQUIPMENT, NET Equipment, net Building, net Land, net TOTAL LAND, BUILDING AND EQUIPMENT, NET TOTAL ASSETS LIABILITIES AND STOCKHOLDER'S EQUITY CURRENT LIABILITIES Accounts Payable Income Tax Payable Interest payable TOTAL CURRENT LIABILITIES LONG TERM LIABILITIES Bonds payable TOTAL LIABILITIES Stockholders' equity Common stock, $10 par Retained eamings Total stockholders' equity TOTAL LIABILITIES AND STOCKHOLDERS EQUITY