Transactions Plan A 1-1 Start Up Funding Sign Note for $51,000 @ 8% Issue Stock for $10,000 1-2 Purchase Equipment @1/1 Purchase a workbench and tools for $35,000 cash; SL Depreciation 5 yr. useful life, $0 salvage value 1-3 Purchase Inventory for $5,000 cash 1-4 Service \& Sales Revenue Service Revenue $32,000 Sales Rev $4,800;COGS$2,400 1-5 Expenses Operating Exp. $18,400 Depreciation ED, = equip, cost /5 Interest Expense = Note Pay, yr. end balance x8% 2-1 Purchase Inventory for $3,000 cash 2-2 Service \& Sales Revenue Service Reverue $39,900 Sales Rev $5,600;COGS$2,800 2-3 Expenses Operating, Exp. $20,900 Depreciation Exp, = equip, cost/5 Interest Expense = Note Pay. yr. end balance 8% 2-4 Dividend Payment Common Stock 5% Big Picture Project 2023 Transactions Plan A 3-1 Purchase Inventory for $4,500 cash 3-2 Sales & Service Revenue Service Revenue $45,700 Sales Rev $7,200;COGS$3,600 3-3 Debt Repayment @ 1/1/yr3 1/6 of Original Note 3-4 Expenses Operating Exp. $24,100 Devredation Exo. = equip. cost /5 Interest Emense = Note Pay yr. end balance 8% 3-5 Dhidend Payment Common Stock 10% 4-1 Purchase Inventory for $6,200 cash 4-2 Sales \& Service Revenue Service Revenue $49,600 Sales Rer $9,200;COGS$4,600 4-3 Debt Repayment if 1/1/vr4 1/6 of Original Note 4-4 Expenses Operating Exp, $26,700 Depcedation fie = equip. cont /5 interest froemse Note Pay. yr end bolance 8S 4-5 Dividend Payment Common Stock 10% ACCT 2003 Big Picture Project Horizontal Transaction Analysis 2023 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & \multirow[b]{3}{*}{Vinltas} & \multicolumn{8}{|c|}{ Baiance Sheet } & \multicolumn{2}{|c|}{ Inoome Statement } \\ \hline & & \multicolumn{5}{|c|}{ Assets } & \multirow{2}{*}{Uabilitieswab} & \multicolumn{2}{|c|}{ Stodhoiden Equaty } & \multirow[t]{2}{*}{ Revens } & \multirow[t]{2}{*}{-Exponve } \\ \hline & & cabifer & Coh & inveriby & tavipinemt & & & canmes sisd & Ronedtomive & & \\ \hline & =1 & & & 0 & 0 & of & of & 0 & of & 0 & c \\ \hline & \multicolumn{11}{|l|}{ HI } \\ \hline & \multicolumn{11}{|c|}{n1} \\ \hline & \multicolumn{11}{|l|}{1919} \\ \hline & \\ \hline & \multicolumn{11}{|l|}{1419} \\ \hline & \multicolumn{11}{|l|}{14} \\ \hline & \multicolumn{11}{|l|}{1+4} \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & oner. & & & & & & & & & 0 & 0 \\ \hline & \multirow[t]{2}{*}{ Teat } & & & 01 & 0 & 0 & 0 & & & o. & a \\ \hline & & & \multicolumn{2}{|l|}{ tritation: } & 0 & & & 0 & - & \\ \hline & =1 & & 0 & 0 & o & o. & 0 & & 0 & 0 & c \\ \hline 0 & 2t & & & & & & & & & & \\ \hlinen1 & 3-1 & & & & & & & & & & \\ \hline 2 & 19 & & & & & & & & & & \\ \hline 3 & 23 & & & & & & & & & & \\ \hline 24 & 2.3 & & & & & & & & & & \\ \hline1613 & 1s & & & & & & & & & & \\ \hline 27 & 2413 & & & & & & & & & & \\ \hline 28 & aner. & & & & & & & & & o & 0 \\ \hline 29 & tent & & 0 & & 0 & & a & 0 & a & of & 0 \\ \hline 30 & & & fiestermit & & 0 & & fermidans: & & 0 & & \\ \hline \end{tabular} ACCT 2003 Big Picture Project 2023 Proforma Statements for Bert's Bikes Transactions Plan A 1-1 Start Up Funding Sign Note for $51,000 @ 8% Issue Stock for $10,000 1-2 Purchase Equipment @1/1 Purchase a workbench and tools for $35,000 cash; SL Depreciation 5 yr. useful life, $0 salvage value 1-3 Purchase Inventory for $5,000 cash 1-4 Service \& Sales Revenue Service Revenue $32,000 Sales Rev $4,800;COGS$2,400 1-5 Expenses Operating Exp. $18,400 Depreciation ED, = equip, cost /5 Interest Expense = Note Pay, yr. end balance x8% 2-1 Purchase Inventory for $3,000 cash 2-2 Service \& Sales Revenue Service Reverue $39,900 Sales Rev $5,600;COGS$2,800 2-3 Expenses Operating, Exp. $20,900 Depreciation Exp, = equip, cost/5 Interest Expense = Note Pay. yr. end balance 8% 2-4 Dividend Payment Common Stock 5% Big Picture Project 2023 Transactions Plan A 3-1 Purchase Inventory for $4,500 cash 3-2 Sales & Service Revenue Service Revenue $45,700 Sales Rev $7,200;COGS$3,600 3-3 Debt Repayment @ 1/1/yr3 1/6 of Original Note 3-4 Expenses Operating Exp. $24,100 Devredation Exo. = equip. cost /5 Interest Emense = Note Pay yr. end balance 8% 3-5 Dhidend Payment Common Stock 10% 4-1 Purchase Inventory for $6,200 cash 4-2 Sales \& Service Revenue Service Revenue $49,600 Sales Rer $9,200;COGS$4,600 4-3 Debt Repayment if 1/1/vr4 1/6 of Original Note 4-4 Expenses Operating Exp, $26,700 Depcedation fie = equip. cont /5 interest froemse Note Pay. yr end bolance 8S 4-5 Dividend Payment Common Stock 10% ACCT 2003 Big Picture Project Horizontal Transaction Analysis 2023 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & \multirow[b]{3}{*}{Vinltas} & \multicolumn{8}{|c|}{ Baiance Sheet } & \multicolumn{2}{|c|}{ Inoome Statement } \\ \hline & & \multicolumn{5}{|c|}{ Assets } & \multirow{2}{*}{Uabilitieswab} & \multicolumn{2}{|c|}{ Stodhoiden Equaty } & \multirow[t]{2}{*}{ Revens } & \multirow[t]{2}{*}{-Exponve } \\ \hline & & cabifer & Coh & inveriby & tavipinemt & & & canmes sisd & Ronedtomive & & \\ \hline & =1 & & & 0 & 0 & of & of & 0 & of & 0 & c \\ \hline & \multicolumn{11}{|l|}{ HI } \\ \hline & \multicolumn{11}{|c|}{n1} \\ \hline & \multicolumn{11}{|l|}{1919} \\ \hline & \\ \hline & \multicolumn{11}{|l|}{1419} \\ \hline & \multicolumn{11}{|l|}{14} \\ \hline & \multicolumn{11}{|l|}{1+4} \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & \multicolumn{11}{|l|}{ is } \\ \hline & oner. & & & & & & & & & 0 & 0 \\ \hline & \multirow[t]{2}{*}{ Teat } & & & 01 & 0 & 0 & 0 & & & o. & a \\ \hline & & & \multicolumn{2}{|l|}{ tritation: } & 0 & & & 0 & - & \\ \hline & =1 & & 0 & 0 & o & o. & 0 & & 0 & 0 & c \\ \hline 0 & 2t & & & & & & & & & & \\ \hlinen1 & 3-1 & & & & & & & & & & \\ \hline 2 & 19 & & & & & & & & & & \\ \hline 3 & 23 & & & & & & & & & & \\ \hline 24 & 2.3 & & & & & & & & & & \\ \hline1613 & 1s & & & & & & & & & & \\ \hline 27 & 2413 & & & & & & & & & & \\ \hline 28 & aner. & & & & & & & & & o & 0 \\ \hline 29 & tent & & 0 & & 0 & & a & 0 & a & of & 0 \\ \hline 30 & & & fiestermit & & 0 & & fermidans: & & 0 & & \\ \hline \end{tabular} ACCT 2003 Big Picture Project 2023 Proforma Statements for Bert's Bikes