Statement of Equity for year 3 and 4

1 Historical Financials 2 ACCOUNT NAME (NOTE - ALL ACCOUNTS HAVE NORMAL BALANCES) 3 Accounts Payable 4 Accounts Receivable 5 Accumulated Depreciation 6 Additional Paid in Capital 7 Advertising Expense 8 Allowance for Doubtful Accounts 9 Amortization Expense 10 Animal Food Expense 11 Automobile and Travel Expense 12 Bad Debt Expense 13 Bank Loan Payable - Current 14 Bank Loan Payable - Long Term 15 Buildings 16 Cash in Bank 17 Common Stock ($30 par value - 2,000 shares authorized, 1,600 issued) 18 Concession Stand Inventory 19 Cost of Food Sold (Concession Stands) 20 Cost of Gift Shop Merchandise Sold 21 Credit Card Processing Expense 22 Depreciation Expense 23 Dividends 24 Equipment 25 Fences and Enclosures 26 Gift Shop Inventory 27 Income Tax Expense 28 Insurance Expense 29 Interest Expense 30 Interest Income 31 Land 32 Legal & Accounting Expense 33 Licenses and Permits Expense 34 Line of Credit Payable 35 Office Supplies Expense 36 Offsite Display Expenses 37 Patent (intangible) 38 Payroll Expense - General Manager 39 Payroll Expense - Grounds Crew 40 Payroll Expense - Office and Concession 41 Payroll Expenses - Trainers 42 Prepaid Insurance 43 Repairs & Maintenance Expense 44 Retained Earnings 45 Sales - Concession Stands 46 Sales - Entry Fees 47 Sales - Gift Shop Merchandise 48 Sales Tax Payable 49 Tax Expense - Payroll 50 Telephone Expense 51 Treasury Stock (200 shares) 52 Truck 53 Uniform Expense 54 Utilities Expense 55 Veterinarian & Consulting Expense 56 571 58 OTHER INFORMATION (NOT ACCOUNTS - JUST INFORMATION) 59 MARKET VALUE PER SHARE (per stock market - assume publicly traded) 50 NUMBER OF SHARES OUTSTANDING 31 YEAR 4 21,669 13,521 72,393 64,000 26,917 8,000 500 54,751 10,222 2,000 20,000 270,000 200,000 30,497 48,000 14,652 77,783 52,584 11,213 20,200 12,000 40,000 138,286 11,215 16,437 78,000 20,400 652 150,000 9,000 250 55,000 2,122 15,125 3,500 82,982 152,134 79,735 62,157 6,000 9,427 T.B.D. 134,666 690,666 108,559 801 30,161 6,125 14,000 80,000 3,988 12,688 16,894 YEAR 3 18,124 15,735 52,193 64,000 21,250 6,000 500 46,626 9,125 2,000 20,000 290,000 200,000 53,431 48,000 10,241 74,909 50,697 10,612 20,003 12,000 38,500 73,886 5,314 2,645 69,975 21,600 1,021 150,000 6,500 250 35,000 2,004 9,255 4,000 100,000 165,000 72,234 65,514 6,000 12,167 T.B.D. 115,245 645,888 92,178 730 32,220 5,819 0 50,000 3,425 11,524 12,589 YEAR 2 14,526 15,426 32,190 64,000 5,000 4,000 500 38,021 7,000 2,000 20,000 280,000 200,000 51,410 48,000 14,855 68,606 40,333 9,016 12,222 12,000 35,374 23,886 6,124 9,272 66,000 18,000 534 150,000 4,000 250 35,000 1,970 2,934 4,500 70,000 166,008 85,000 42,568 6,000 9,754 T.B.D. 105,547 550,786 90,780 688 29,086 5,678 0 50,000 3,397 10,972 2,971 YEAR 1 11,987 15,124 19,968 64,000 4,127 2,000 500 37,276 3,932 2,000 20,000 300,000 200,000 23,103 48,000 13,524 60,124 20,254 8,708 10,000 12,000 34,494 23,886 4,256 7,371 53,514 19,200 131 150,000 3,137 250 25,000 1,737 2,825 5,000 65,000 155,436 60,000 40,000 6,000 6,785 16,596 98,562 496,122 40,496 350 25,635 4,396 0 50,000 2,065 10,028 1,525 YEAR 4 400 YEAR 3 260 1,600 YEAR 2 175 1,600 YEAR 1 150 1,600 1,400 1 Historical Financials 2 ACCOUNT NAME (NOTE - ALL ACCOUNTS HAVE NORMAL BALANCES) 3 Accounts Payable 4 Accounts Receivable 5 Accumulated Depreciation 6 Additional Paid in Capital 7 Advertising Expense 8 Allowance for Doubtful Accounts 9 Amortization Expense 10 Animal Food Expense 11 Automobile and Travel Expense 12 Bad Debt Expense 13 Bank Loan Payable - Current 14 Bank Loan Payable - Long Term 15 Buildings 16 Cash in Bank 17 Common Stock ($30 par value - 2,000 shares authorized, 1,600 issued) 18 Concession Stand Inventory 19 Cost of Food Sold (Concession Stands) 20 Cost of Gift Shop Merchandise Sold 21 Credit Card Processing Expense 22 Depreciation Expense 23 Dividends 24 Equipment 25 Fences and Enclosures 26 Gift Shop Inventory 27 Income Tax Expense 28 Insurance Expense 29 Interest Expense 30 Interest Income 31 Land 32 Legal & Accounting Expense 33 Licenses and Permits Expense 34 Line of Credit Payable 35 Office Supplies Expense 36 Offsite Display Expenses 37 Patent (intangible) 38 Payroll Expense - General Manager 39 Payroll Expense - Grounds Crew 40 Payroll Expense - Office and Concession 41 Payroll Expenses - Trainers 42 Prepaid Insurance 43 Repairs & Maintenance Expense 44 Retained Earnings 45 Sales - Concession Stands 46 Sales - Entry Fees 47 Sales - Gift Shop Merchandise 48 Sales Tax Payable 49 Tax Expense - Payroll 50 Telephone Expense 51 Treasury Stock (200 shares) 52 Truck 53 Uniform Expense 54 Utilities Expense 55 Veterinarian & Consulting Expense 56 571 58 OTHER INFORMATION (NOT ACCOUNTS - JUST INFORMATION) 59 MARKET VALUE PER SHARE (per stock market - assume publicly traded) 50 NUMBER OF SHARES OUTSTANDING 31 YEAR 4 21,669 13,521 72,393 64,000 26,917 8,000 500 54,751 10,222 2,000 20,000 270,000 200,000 30,497 48,000 14,652 77,783 52,584 11,213 20,200 12,000 40,000 138,286 11,215 16,437 78,000 20,400 652 150,000 9,000 250 55,000 2,122 15,125 3,500 82,982 152,134 79,735 62,157 6,000 9,427 T.B.D. 134,666 690,666 108,559 801 30,161 6,125 14,000 80,000 3,988 12,688 16,894 YEAR 3 18,124 15,735 52,193 64,000 21,250 6,000 500 46,626 9,125 2,000 20,000 290,000 200,000 53,431 48,000 10,241 74,909 50,697 10,612 20,003 12,000 38,500 73,886 5,314 2,645 69,975 21,600 1,021 150,000 6,500 250 35,000 2,004 9,255 4,000 100,000 165,000 72,234 65,514 6,000 12,167 T.B.D. 115,245 645,888 92,178 730 32,220 5,819 0 50,000 3,425 11,524 12,589 YEAR 2 14,526 15,426 32,190 64,000 5,000 4,000 500 38,021 7,000 2,000 20,000 280,000 200,000 51,410 48,000 14,855 68,606 40,333 9,016 12,222 12,000 35,374 23,886 6,124 9,272 66,000 18,000 534 150,000 4,000 250 35,000 1,970 2,934 4,500 70,000 166,008 85,000 42,568 6,000 9,754 T.B.D. 105,547 550,786 90,780 688 29,086 5,678 0 50,000 3,397 10,972 2,971 YEAR 1 11,987 15,124 19,968 64,000 4,127 2,000 500 37,276 3,932 2,000 20,000 300,000 200,000 23,103 48,000 13,524 60,124 20,254 8,708 10,000 12,000 34,494 23,886 4,256 7,371 53,514 19,200 131 150,000 3,137 250 25,000 1,737 2,825 5,000 65,000 155,436 60,000 40,000 6,000 6,785 16,596 98,562 496,122 40,496 350 25,635 4,396 0 50,000 2,065 10,028 1,525 YEAR 4 400 YEAR 3 260 1,600 YEAR 2 175 1,600 YEAR 1 150 1,600 1,400