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in each white cen. I 4 5 there is no formula, there will be no point awarded even if you have the correct answer. 6 a) STATEMENT OF RESULTS 7 8 Only the responses inside the white cells will be corrected. 9 Les entreprises HMV enr. Status of the results For the period ended October 31, 2021 Gross sales Sales discounts Net sales (1,856) 126,554 69,658 $ Cost of goods sold Stocks at the start Purchases Renderings and discounts on purchases Discounts on purchases Transport on purchases Net purchases Goods available for sale Stocks at the end Cost of goods sold (1,608) 1,976 68,805 118,964 59,915 20 21 2 23 24 25 26 27 28 9 0 1 52 3 54 55 56 57 58 59 10 1 2 3 14 15 26 27 18 19 50 51 52 63 54 55 Gross profit margin 67,505 7,727 Operating costs Shipping cost Insurance Advertising Amortization - Furniture Depreciation - Equipment Total operating costs 5,657 5,450 2,175 Net profit 56 57 2) STATEMENT OF EQUITY 58 59 Only the responses inside the white cells will be corrected. Les entreprises HMV enr. Statement of equity For the period ended October 31, 2021 Capital at the start 214,598 $ Net profit 50 51 52 53 54 5 56 57 58 9 0 1 2 -3 4 *5 "6 7 JI Simard-Withdrawals (9,000) Capital at the end 245,745 $ 3) BALANCE SHEET Only the responses inside the white cells will be corrected. Les entreprises HMV enr. Balance sheet As of October 31, 2021 ACTIVE Current assets Checkout Clients Stock of goods Packing supplies Total current assets 28,270 $ 55,546 17,937 Tangible fixed assets Furniture Accumulated depreciation - Furniture Equipment Accumulated Depreciation - Equipment Total tangible fixed assets 42,000 (12,545) 293,500 (24,350) 298,605 Total assets LIABILITIES AND EQUITY Passive Current liabilities Suppliers Long term liabilities Bank loan (3 years) Total liabilities 205,000 214,528 Equity JI Simard - Capital Total liabilities and equity