The following Sales revenue Cost of goods sold Salaries and wages expense (sales) Sales commission expense Advertising expense (sales) Freight out Entertainment expense (sales) Telephone and internet expense (sales) Depreciation of sales equipment Repairs and maintenance expense (sales) Miscellaneous expenses (sales) Supplies expense (office) Depreciation expense on office furniture and equipment $1,839,650 1,061,770 52,660 98,000 29,630 22,100 15.120 9,530 5,080 6,600 5,115 3,950 7,750 Telephone and Internet expense (office) Salaries and wages (office) Supplies expense (sales) Repairs and maintenance expense (office) Depreciation understatement due to error-2021 (net of tax of $3,300) Miscellaneous expense (office) Dividend revenue Interest expense Income tax expense Dividends declared on preferred shares Dividends declared on common shares 4 $2,820 7,920 4,850 10,030 18,400 7,400 38,300 19,500 133,100 9,265 33,400 During 2023, Bramble incurred production salary and wage costs of $698,900, consumed raw materials and other production suppli- of $477,170, and had an increase in work-in-process and finished goods inventories of $114,300. The Retained Earnings account hac balance of $274,000 at June 30, 2023, before closing. There are 180,000 common shares outstanding. Bramble has elected to adopt IFRS. (Hint: Production payroll and materials costs reduced by the increase in ending work-in-process and finished goods inventories the cost of goods sold.)

Telephone and internet Expense Transportation Expense Finance Costs: Raw Materials and Supplies Consumed Income before income Tax Income Tax Expense For the Year Ended June 30, 2023 Retained Earnings, July 1, 2022, As Reported Correction of Depreciation Understatement Balance July 1,2022 Adjusted Less Dividends Declared on Common Shares Dividends Dedared on Preferred Shares Dividends DedaredonPreferred Shares Retained Earnings, June 30,2023 Supplies Expense Administrative Expenses Salaries and Wages Expense 7920 248685 Regairs and Maintenance Expense 10030 Depreciation Expense 7750 Supplies Expense 3950 Telephone and internet Expense Miscelanecous Expense Income from Operations Other Revencies Dividend Revenue Saved work will be auto-submitted on the due date, Autosubmission can take up to 10 minutes, Sales Revenue Cost of Goods Sold Gross Profit/(Loss) Operating Expenses Selling Expenses Salaries and Wages Expense Sales Commission Expense Advertising Expense Freight out Entertainment Expense Telephone and internet Expense Depreciation Expense Repairs and Maintenance Expense Misellaneous Expense $ 52660 \begin{tabular}{|l|l|} \hline 5080 & i \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 6600 & 1 \\ \hline \end{tabular} Suppiles Expense During 2023, Bramble incurred production salary and wage costs of $698,900, consumed raw materials and other production suppl of $477,170, and had an increase in work-in-process and finished goods inventories of $114,300. The Retained Earnings account ha balance of $274,000 at June 30,2023 , before dosing. There are 180,000 common shares outstanding. Bramble has elected to adopt IFRS. (Hint: Production payroll and materials costs reduced by the increase in ending work-in-process and finished goods inventories the cost of goods sold.) Other Revenues Dividend Revenue Other Expenses: Interest Expense Income before Income Tax Income Tax Expense Net Income/ (Loss) Earnings Per Share eTextbook and Media List of Accounts Revenues Sales Revenue Oividend Revenue Total Revenues Expenses Advertising, Expense Depreciation Expense Eraployee Benefit Expense Entertainment Expense Miscellaneous Expense Repairs and Maintenance Expense Telephone and Internet Expense Transportation Expense Finance costs $ 1839650 7750