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Killer Squid Canoes Inc. Additional Information For the quarter ended 31-Mar-20 1 All sales are FOB Shipping Point and billing date and shipping are the same. 2 The company calculates COGS periodically for each quarter using the average cost of Finished Goods 3 Direct Raw materials used in quarter is $ 70,000.00 4 Indirect Raw materials used in quarter is $ 5,000.00 5 Raw materials inventory count ($value) at quarter end is $ 12,000.00 6 Depreciation for the quarter needs to be booked Factory . MOH $ 30,000.00 Selling. Depreciation Expense $ 2,000.00 Admin. Depreciation Expense $ 3,000.00 7 Actual direct labour hours (DLH) incurred 8,000 hours 8 Predetermined overhead rate is $ 11.35 per DLH 9 Number of units manufactured 275 units 10 indirect labour recorded to MOH is $ 28,000 11 At Quarter end a physical count ($value) of the WIP inventory (unadjusted balance) is determined to be $ 15,600.00 12 At year end the physical count (# of units) for Finished Goods was 36 units 13 The corporate income tax rate is 22% 14 Over under applied Manufacturing Overhead is allocated to inventory - WIP 15 At quarter end the directors declarded dividends payable April 30th, 2020 to shareholders of record April 15th, 2020 of; $ 12,000.00 16 A physical count ($value) of Supplies showed a balance of operating expenses); $ 9,500.00 17 At the end of March the company took delivery and ownership of a manuafacturing piece of equipment that is due to be paid in 90 days from delivery $47,000 18 The unearned revenue December yearend balance related to some design services completed in the first quarter and as such the liability balnce should be zero and recorded as Canoe Revenue. March 31, 2020 December 31, 2019 March 31, 2020 March 29, 2020 excludes GST GST 150.00 47.25 CK No. Date Payee 58 2019-12-23 Landlord rental 59 2019-12-23 Supply Warehouse 60 2019-12-23 COOP Insurance 61 2019-12-30 ENMAX 62 2019-12-23 Apex materials Coding Rent (cheque cleared December 24, 2019) Supplies (cheque cleared in 2020) Insurance (cheque cleared in 2020) Utilities - MOH (cheque cleared in 2020) Inventory- Raw Materials (cheque cleared in 2020) Amount 3,150.00 992.25 4,800.00 480.90 1,575.00 Net 3,000.00 945.00 4,800.00 458.00 1,500.00 22.90 75.00 63 2020-01-15 Standard General 64 2020-01-15 Wood King 65 2020-01-15 Staff labour 66 2020-01-31 Support Staff 67 2020-01-31 Staff labour 68 2020-01-31 Wood King 69 2020-01-31 Support Staff 70 2020-01-31 ENMAX 71 2020-03-11 CRA 72 2020-03-11 CRA 73 2020-02-15 Apex materials 74 2020-02-15 Landlord rental 75 2020-02-15 Staff labour 76 2020-02-26 Marketing Staff 77 2020-02-26 Web Services 78 2020-02-28 Staff labour 79 2020-02-28 Apex materials 80 2020-02-28 Support Staff 81 2020-02-28 Support Staff 82 2020-02-28 ENMAX 83 2020-03-14 Staff labour 84 2020-03-30 Marketing Staff 85 2020-03-30 Wood King 86 2020-03-30 Staff labour 87 2020-03-30 Support Staff 88 2020-03-30 Support Staff 89 2020-03-30 ENMAX 90 2020-03-30 Dividend payment 91 2020-03-30 Staples 92 2020-03-30 Variuos 93 2020-04-04 Landlord rental 94 2020-04-04 Landlord rental 95 2020-04-04 Web Services Indirect materials - Accounts Payable December 2019 Inventory- Raw Materials Labour - Direct labour Labour - Indirect Labour Labour - Direct labour Inventory - Raw Materials Operating expenses - Administration Utilities - MOH Clearing GST - December last year Income tax . December last year Inventory - Raw Materials Rent January and February Labour - Direct labour Selling cost Selling cost Labour - Direct labour Inventory- Raw Materials Labour - Indirect labour Operating expenses. Administration Utilities. MOH Clearing Labour - Direct labour Selling cost Inventory - Raw Materials Labour - Direct labour Labour - Indirect labour Operating expenses - Administration Utilities - MOH Clearing Dividend Supplies Accounts Payable Rent March Rent April Selling costs - March expenses 15,300.00 26,250.00 18,000.00 8,925.00 18,000.00 42,000.00 15,750.00 7,875.00 2,425.00 28,400.00 1,050.00 6,720.00 18,000.00 15,750.00 12,600.00 18,000.00 1,575.00 13,125.00 15,750.00 6,300.00 18,000.00 26,250.00 10,500.00 6,000.00 7,350.00 21,000.00 8,925.00 6,000.00 4,725.00 12,000.00 3,360.00 3,360.00 2,100.00 15,300.00 1,250.00 25,000.00 18,000.00 425.00 8,500.00 18,000.00 2,000.00 40,000.00 750.00 15,000.00 375.00 7,500.00 2,425.00 28,400.00 50.00 1,000.00 320.00 6,400.00 18,000.00 750.00 15,000.00 600.00 12,000.00 18,000.00 75.00 1,500.00 625.00 12,500.00 750.00 15,000.00 300.00 6,000.00 18,000.00 1,250.00 25,000.00 500.00 10,000.00 6,000.00 350.00 7,000.00 1,000.00 20,000.00 425.00 8,500.00 6,000.00 225.00 4,500.00 12,000.00 160.00 3,200.00 160.00 3,200.00 100.00 2,000.00 Item No Date Description Debit Credit Balance 2019-12-31 Opening Balance 45,437.15 80,800.00 59 60 61 62 63 64 65 66 67 69 Accounts Recievable Collections Supplies Insurance Utilities Indirect materials Accounts Payable Direct materials Direct labour Indirect Labour Direct labour Administration 992.25 4,800.00 480.90 1,575.00 15,300.00 26,250.00 18,000.00 8,925.00 18,000.00 15,750.00 50.00 208.33 7,875.00 42,000.00 Utilities Direct materials 138,600.00 70 68 KSM 1000 73 74 75 77 78 80 81 2020-01-08 Deposit 2020-01-20 Supply Warehouse 2020-01-20 COOP Insurance 2020-01-20 ENMAX 2020-01-20 Apex materials 2020-01-20 Standard General 2020-01-20 Wood King 2020-01-21 Staff labour 2020-01-31 Support Staff 2020-01-31 Staff labour 2020-01-31 Support Staff 2020-02-02 Bank charges 2020-02-02 Interest charge Loan 2020-02-03 ENMAX 2020-02-03 Wood King 2020-02-03 Deposit 2020-02-15 Apex materials 2020-02-27 Landlord rental 2020-02-27 Staff labour 2020-03-11 Web Services 2020-03-11 Staff labour 2020-03-11 Support Staff 2020-03-11 Support Staff 2020-03-13 Bank charges 2020-03-14 Interest charge Loan 2020-03-16 Marketing Staff 2020-03-16 ENMAX 2020-03-26 CRA 2020-03-26 CRA 2020-03-26 Deposit 2020-03-26 Staff labour 2020-03-26 Deposit 2020-03-31 Various Indirect materials Rent Direct labour Selling cost Direct labour Indirect labour Administration 1,050.00 6,720.00 18,000.00 12,600.00 18,000.00 13,125.00 15,750.00 50.00 208.33 15,750.00 3,600.00 2,425.00 28,400.00 126,237.15 125,244.90 120,444.90 119,964.00 118,389.00 103,089.00 76,839.00 58,839.00 49,914.00 31,914.00 16,164.00 16,114.00 15,905.67 8,030.67 (33,969.33) 104,630.67 103,580.67 96,860.67 78,860.67 66,260.67 48,260.67 35,135.67 19,385.67 19,335.67 19,127.34 3,377.34 (222.66) (2,647.66) (31,047.66) 102,354.84 84,354.84 199,854.84 187,854.84 Selling cost Utilities GST Income tax 76 82 71 72 KSM 1001 83 KSM 1003 92 133,402.50 Direct labour 18,000.00 115,500.00 12,000.00 Cash Accts Rec 80,800.00 Inventory - Finished Goods 41,600.00 37,589.00 Supplies 15,800.00 Equipment 1,670,200.00 Inventory- Raw Materials 13,000.00 Accum. Deprec 555,000.00 GST Payable 2,425.00 Inventory - WIP 39,000.00 Accts Payable Canoe revenue 29,300.00 1,668,800.00 Insurance 19,800.00 Dividens Payable 6,000.00 COGS 1,138,386.00 Operating expenses 98,000.00 Income tax payable MOH Clearning Depreciation 22,000.00 28,400.00 Bank Loan - Demand 116,000.00 Rent expense 36,000.00 Income Tax expense 97,000.00 Unearned revenue Interest expense 4,000.00 Indirect labour 14,500.00 Shareholder loan Direct Labour salaries Selling expenses 500,000.00 Common shares 200,000.00 Retained earnings 216,750.00 Killer Squid Canoes Inc. Additional Information For the quarter ended 31-Mar-20 1 All sales are FOB Shipping Point and billing date and shipping are the same. 2 The company calculates COGS periodically for each quarter using the average cost of Finished Goods 3 Direct Raw materials used in quarter is $ 70,000.00 4 Indirect Raw materials used in quarter is $ 5,000.00 5 Raw materials inventory count ($value) at quarter end is $ 12,000.00 6 Depreciation for the quarter needs to be booked Factory . MOH $ 30,000.00 Selling. Depreciation Expense $ 2,000.00 Admin. Depreciation Expense $ 3,000.00 7 Actual direct labour hours (DLH) incurred 8,000 hours 8 Predetermined overhead rate is $ 11.35 per DLH 9 Number of units manufactured 275 units 10 indirect labour recorded to MOH is $ 28,000 11 At Quarter end a physical count ($value) of the WIP inventory (unadjusted balance) is determined to be $ 15,600.00 12 At year end the physical count (# of units) for Finished Goods was 36 units 13 The corporate income tax rate is 22% 14 Over under applied Manufacturing Overhead is allocated to inventory - WIP 15 At quarter end the directors declarded dividends payable April 30th, 2020 to shareholders of record April 15th, 2020 of; $ 12,000.00 16 A physical count ($value) of Supplies showed a balance of operating expenses); $ 9,500.00 17 At the end of March the company took delivery and ownership of a manuafacturing piece of equipment that is due to be paid in 90 days from delivery $47,000 18 The unearned revenue December yearend balance related to some design services completed in the first quarter and as such the liability balnce should be zero and recorded as Canoe Revenue. March 31, 2020 December 31, 2019 March 31, 2020 March 29, 2020 excludes GST GST 150.00 47.25 CK No. Date Payee 58 2019-12-23 Landlord rental 59 2019-12-23 Supply Warehouse 60 2019-12-23 COOP Insurance 61 2019-12-30 ENMAX 62 2019-12-23 Apex materials Coding Rent (cheque cleared December 24, 2019) Supplies (cheque cleared in 2020) Insurance (cheque cleared in 2020) Utilities - MOH (cheque cleared in 2020) Inventory- Raw Materials (cheque cleared in 2020) Amount 3,150.00 992.25 4,800.00 480.90 1,575.00 Net 3,000.00 945.00 4,800.00 458.00 1,500.00 22.90 75.00 63 2020-01-15 Standard General 64 2020-01-15 Wood King 65 2020-01-15 Staff labour 66 2020-01-31 Support Staff 67 2020-01-31 Staff labour 68 2020-01-31 Wood King 69 2020-01-31 Support Staff 70 2020-01-31 ENMAX 71 2020-03-11 CRA 72 2020-03-11 CRA 73 2020-02-15 Apex materials 74 2020-02-15 Landlord rental 75 2020-02-15 Staff labour 76 2020-02-26 Marketing Staff 77 2020-02-26 Web Services 78 2020-02-28 Staff labour 79 2020-02-28 Apex materials 80 2020-02-28 Support Staff 81 2020-02-28 Support Staff 82 2020-02-28 ENMAX 83 2020-03-14 Staff labour 84 2020-03-30 Marketing Staff 85 2020-03-30 Wood King 86 2020-03-30 Staff labour 87 2020-03-30 Support Staff 88 2020-03-30 Support Staff 89 2020-03-30 ENMAX 90 2020-03-30 Dividend payment 91 2020-03-30 Staples 92 2020-03-30 Variuos 93 2020-04-04 Landlord rental 94 2020-04-04 Landlord rental 95 2020-04-04 Web Services Indirect materials - Accounts Payable December 2019 Inventory- Raw Materials Labour - Direct labour Labour - Indirect Labour Labour - Direct labour Inventory - Raw Materials Operating expenses - Administration Utilities - MOH Clearing GST - December last year Income tax . December last year Inventory - Raw Materials Rent January and February Labour - Direct labour Selling cost Selling cost Labour - Direct labour Inventory- Raw Materials Labour - Indirect labour Operating expenses. Administration Utilities. MOH Clearing Labour - Direct labour Selling cost Inventory - Raw Materials Labour - Direct labour Labour - Indirect labour Operating expenses - Administration Utilities - MOH Clearing Dividend Supplies Accounts Payable Rent March Rent April Selling costs - March expenses 15,300.00 26,250.00 18,000.00 8,925.00 18,000.00 42,000.00 15,750.00 7,875.00 2,425.00 28,400.00 1,050.00 6,720.00 18,000.00 15,750.00 12,600.00 18,000.00 1,575.00 13,125.00 15,750.00 6,300.00 18,000.00 26,250.00 10,500.00 6,000.00 7,350.00 21,000.00 8,925.00 6,000.00 4,725.00 12,000.00 3,360.00 3,360.00 2,100.00 15,300.00 1,250.00 25,000.00 18,000.00 425.00 8,500.00 18,000.00 2,000.00 40,000.00 750.00 15,000.00 375.00 7,500.00 2,425.00 28,400.00 50.00 1,000.00 320.00 6,400.00 18,000.00 750.00 15,000.00 600.00 12,000.00 18,000.00 75.00 1,500.00 625.00 12,500.00 750.00 15,000.00 300.00 6,000.00 18,000.00 1,250.00 25,000.00 500.00 10,000.00 6,000.00 350.00 7,000.00 1,000.00 20,000.00 425.00 8,500.00 6,000.00 225.00 4,500.00 12,000.00 160.00 3,200.00 160.00 3,200.00 100.00 2,000.00 Item No Date Description Debit Credit Balance 2019-12-31 Opening Balance 45,437.15 80,800.00 59 60 61 62 63 64 65 66 67 69 Accounts Recievable Collections Supplies Insurance Utilities Indirect materials Accounts Payable Direct materials Direct labour Indirect Labour Direct labour Administration 992.25 4,800.00 480.90 1,575.00 15,300.00 26,250.00 18,000.00 8,925.00 18,000.00 15,750.00 50.00 208.33 7,875.00 42,000.00 Utilities Direct materials 138,600.00 70 68 KSM 1000 73 74 75 77 78 80 81 2020-01-08 Deposit 2020-01-20 Supply Warehouse 2020-01-20 COOP Insurance 2020-01-20 ENMAX 2020-01-20 Apex materials 2020-01-20 Standard General 2020-01-20 Wood King 2020-01-21 Staff labour 2020-01-31 Support Staff 2020-01-31 Staff labour 2020-01-31 Support Staff 2020-02-02 Bank charges 2020-02-02 Interest charge Loan 2020-02-03 ENMAX 2020-02-03 Wood King 2020-02-03 Deposit 2020-02-15 Apex materials 2020-02-27 Landlord rental 2020-02-27 Staff labour 2020-03-11 Web Services 2020-03-11 Staff labour 2020-03-11 Support Staff 2020-03-11 Support Staff 2020-03-13 Bank charges 2020-03-14 Interest charge Loan 2020-03-16 Marketing Staff 2020-03-16 ENMAX 2020-03-26 CRA 2020-03-26 CRA 2020-03-26 Deposit 2020-03-26 Staff labour 2020-03-26 Deposit 2020-03-31 Various Indirect materials Rent Direct labour Selling cost Direct labour Indirect labour Administration 1,050.00 6,720.00 18,000.00 12,600.00 18,000.00 13,125.00 15,750.00 50.00 208.33 15,750.00 3,600.00 2,425.00 28,400.00 126,237.15 125,244.90 120,444.90 119,964.00 118,389.00 103,089.00 76,839.00 58,839.00 49,914.00 31,914.00 16,164.00 16,114.00 15,905.67 8,030.67 (33,969.33) 104,630.67 103,580.67 96,860.67 78,860.67 66,260.67 48,260.67 35,135.67 19,385.67 19,335.67 19,127.34 3,377.34 (222.66) (2,647.66) (31,047.66) 102,354.84 84,354.84 199,854.84 187,854.84 Selling cost Utilities GST Income tax 76 82 71 72 KSM 1001 83 KSM 1003 92 133,402.50 Direct labour 18,000.00 115,500.00 12,000.00 Cash Accts Rec 80,800.00 Inventory - Finished Goods 41,600.00 37,589.00 Supplies 15,800.00 Equipment 1,670,200.00 Inventory- Raw Materials 13,000.00 Accum. Deprec 555,000.00 GST Payable 2,425.00 Inventory - WIP 39,000.00 Accts Payable Canoe revenue 29,300.00 1,668,800.00 Insurance 19,800.00 Dividens Payable 6,000.00 COGS 1,138,386.00 Operating expenses 98,000.00 Income tax payable MOH Clearning Depreciation 22,000.00 28,400.00 Bank Loan - Demand 116,000.00 Rent expense 36,000.00 Income Tax expense 97,000.00 Unearned revenue Interest expense 4,000.00 Indirect labour 14,500.00 Shareholder loan Direct Labour salaries Selling expenses 500,000.00 Common shares 200,000.00 Retained earnings 216,750.00