finn Car Repairing. ShoP GrenercaQ_ SovrenaZ “Fore the month ie 1, 2018 Date. Jon, A Qo1g Aecount tHe 2 exranations — | Ref! po.® Cosh. Oumer’s capital (Owners inveratment ot Qogh in buvinem > 4.00, 000 | (Purchone equipment and aloo Propad nent exPende Cooh_ (Rid 99 advance ront-fo Hee mer) | 36,00) Sgpipment Notes Payoble Cool noyrized op noke Payable > 30/060 20 05D 60/550 Gn-4 a \ | OMice queried | Aecosnt eayable | (Pvreehare odfiaa opplien an aor) Caph_ Jorevicg tevenve (provide gerwicer 2 reed anh | 1/660 26,55D | (60D 6,500I-15] Aoconls yable | | 11,600 11/660 Con. (Paid acoount; ramble whith Ya ona de_) ~ ~ = 4 Wyo expenre 19,300 19,500 Con ‘ Cpad wage “oil embloyce) Coah. 4) 90D Aecomt Recowable 24nd Service. Revenue 5HAOD | (Provided service an coah | | ond om account) | Jm-99 Comb | 15,260 | Recent Mecewable | 15080 | Ceoeived ton quote “on esi) | Jen- Qoah oD 25 | meormed oefivice. revenue. “ USD C Received advanood paymeri) | Jone OfRee apprlien | Sasp : 7 Focourts payable. {Poncnased oon dopey on aceon)Jen- sh thy 08 Ditty bil on e ypenae 19,50 ‘960 Coo {paid umlere bill”) ny Aevectising, exneme 5yOOD Coole 550 1 Craid advertising genre) Br | VARY enmee ayo facomts payble ( Reveived as Bil) L 0,490 pL Teche expome are Preooont gage wey (Recvived —erora bill) 4uo4 | Mircellaneous eypornse \ aurio ae | 5 GAL | 8,09 Lmincellaneave axdonne paid)© a Arno. Ca Roraining bhop Glenoral Jendgore “inthe eth ened fmumy 1, 2018 Cam dete | Eemnatied wD got Owner’ inventment oh in bowen) | | 1,00,060 Jor 2 | Pord ap acranre tent fo 1, motty jon- % |Porichare equipment & aloo nqmiced. 09 notes Payable jan-19 | Provide envice & meraved ooh | | 98, 5% Jon-( | Rd acroonts Payable which ip due 0-14 [Pach wAen te tte empoyee + fon-18 | provided nenvite on cash ond 02,9 08 FHO> gn account 7 po | Received “rom cugamer-° Are | 16,560 _ | Aenvice | in-25 | Recaved advance gayment 4,000 | yg aod on-9h| Poid unter bill | 19,08 | gsr wat-B1 |) Paid adverchsing @rPemse | Ror | 2UBCP _-BL | Mncelloneau exveme pod BUF | 20,546Ouner’s copia 0 re | Geplmnationp i] DG [o@ [onrnee le Oumer’s Apvertment of | J a ent oF Gogh We Guariners 4PNPSD} 200, 600 Propaid Bont expende - Deke | ExParestions i] oe [av [es 2 dor-2} Paid 09 advance nent Soo tnteo. 24050 A month Equipment Dae | Aesonations : RF] oe-@) [ceG) [Base or | Porccnooe equipment gnd ats om | 0 ° negonized om notep Payable Er £01050 Note Payable pte} — Gelonectioro ké] po. 0) | Bataner oA Porichooe OO | 05}55D ay een and, wo reterized 09 ——. ple PRyoble office. nappies ae ExPmaton— ees | po © [ed Balanoa 94} |Ponchore office muPien on aceam+ |_| J¥, GOD 1 A400 26 | Porchored offic uPPhix on a Aco 5,200 oe || Accor Rysbr2 © Date | Beanaton [AR] 0.) Jc 6) | lance cht} Poriahaoe 0-FRoe pypplien on aocourrt 17/600 | 44,600 wr \| Paid accowrls payable uhgoh ia dove 15,68 | | _ ue 26} Parehoed ofkee aupPlien on docout ee We-B1| Rencived edeatricity bill \ ‘Quy 7,670 jo-01,| Recaved eleprae bill Bea = eae | — Service Revenue. Osta] Fxpbmahom PoP| De (> _| @0-(8)_| Balane 11, Provide qawvicer g, received aanh 28,500.28) 50D se provided aarwiee on aaah ond on account BUD OP, 66D usegen Beene ote | Fitton NOE TOES | tala WM aid wager to td emPoyee -49,10D 49.400 recounts reciveble ~ le. Bebnationy bol} ve. Ton) | ealnee. eI | Provided norco on eer amd an account | | 21,200 24,260 jw 29] Readived. from auakemare 0 te service ASHP | -6,96D Cale ExPlonohenn 00 | Balnoe aw 95| Received advance Paymor+ | [upoo | u,600 \ } |UN lity bill of erponse Date | Spparethar) ~ Ter] pe | co) | Caanee_ VOB Pod mere bill 1000, ‘(49,060 SL Rocowed dectnicify bit | ato | gan | Aerising entans2- _ Qate EPlanatoryy eff pe.(6)| ee @ Bolemee_ pari] Paid advertising expense 555d 5, 65D - Telephone erperge.. pate [ — RelonahorO Rf |d2@ [er | alance Reccned. jolephone. billy Ig 4/ UY tacellancouy expenre Date Eyplanaliond pot! pe B) | ar. | Gabnee do} Mqcollancey expone Paid BAO BHYOAnna Core Repairing Sho P Biot dare Son dhe. mony faded res 1 2018 Acco ate pe.) | ao) aa oe Q@ ; 10, 5% Prepaid rend expense boob Fgvipment 20: 55D of ce Aupblien 22.960 mane ivible. 5,900 Utihtg bill ore expanse aun Aidvectsing. exPeDe 08D PlePtong exprde 1404 Migcelleneous expense OBYtO Liabilihen Ounor’S capital 1,00,66D Noles. Payable. wet Arcos payable oe Gervieg Mevenve pose unearned pertvicg revenue a0 0.15964 2165 460]© Ana Con Rerarreng Stop — Focame Statement Fo Ae month ended. Jonomy 8, 2018 Aecomt Hep | 4 £ Revenver * }eeuce revenve. 82,600 levy > Expemen: wogeo expene Adverchsint expanre. a vhlitieg experre pee Migcel\aneovo ex PmDe mut Feleprme_ exPeme 14DUu total ex PENI) (ip, 554) Net Tneome, ner 9,066 eoinna, Cox Rersitng, StoP Calmoe qhoct An at Jenoaey 0! sna Aocmt He $ Cunnet erntty : Con Account’s eceivable Preraid nent ORce guptlien Tod cvrenent amets 85/220 Propercty , pln, equpmant Equipmant Lo Tot mets — bitte &. carer's end) Coreen Wolitition Frecamts Payable onearenad. Setviee_ mevenve Tol cutnertt \olotlrte fein liabilihey : Note Payable guna ogut umerce oguty on Jrmoy Add’ Net Tneome Comer’ eguity on Jeorey 4! Gntel Lables 2 ovrang equity 18104 20,0 v9, 464 4,005 2,966 aT (62066 465,240Anguor. the quention. : 2 ® ost Principle “The valve of my amet vo reeorded atthe hictorical purchooe price pn ontinad wos. Ex! When TP by @ laplop at 59/HO1K , Tahould reortd of 5H,ODIK . SO dhange in iatlation doom't impat ity value ® Eeoramic Hiby Aoaometion’ Fr eonveys shat the anton Of owner & GrmemMy ae vgperate alno thee activihey of esmemy neod tn be nefatale tsd Ex Aeconedng to x folhen modicine businery maintain o agparate fon ah the Fiooncial. tnanmacten 9. disting + fren accounts hig Pauymnal account) . © Monetary pit osvaumnption’s * Fr record those of sronytio uhigh expremed on @arany 4992 ot aumencs on rnc Geo, My fecher. Fring an employee. ho pharmacy = Ht Atul rene — 3g ro. PON qnempoy2e.-it Ahovid ba “Hteconded. . D Gritg Corcenn ' oman “pct a buainens will cortinve a 3 fone. . Fr not hy its oparctigg Foo “he Tocepecoble hut down Soon - Ge Lot, T claser one of ‘thy branch of Phoumacy g ull corinue yith other . 89, T follow PA concer ecqune utiig dovm mal Ratt doe imac jhe ability ot 4 buries .© Periodic twin coment convey , brook down “the We of Q buaners in vunlow) ime Pertlodo Be. Unilever Con provide reeovlts fon Monthly, quant, Annually om any othore month. © Beverve. Recgilion Prioaime > Revenve ore recorded when it eared . Ox" Whonevere, g Car Providerc Or O woe provide. the porvie Or Wobats , it record imme’ inely 0® Nevenve. yo mater aah ia recewed orc not - matehat conceP} * —> Revenve @ earned Phovid. be enotehed with experde ore rook time analysin of exPerde Fe revenue) . Le Membazae make a nae in May Wot Receive Paxmnerrt in Jung the aaled reverie io recanted va may ® Aecorat Horta of Aroounting The recordy of expenreZ Teenve that hoo been ineunod on earned but dill ho» not been reeconded « Ex. When a Com rocond income when fev aten te, rece exPenrde yon OoMFARY incor it. @ Dot oopeet_ of rect =z Exergy Aromoation recorded in books, affects at leant two Accom Bee A oumare garth a punineny with carn 10,650, madhinasry FOOD . hen @ \ regortdad 9 arn sooet accomt 2 other capt — aecount .B Gdkerr Conreraction Con flow atetement— Fao the month ended Den 1 (205 5” Orem aiken Net Th@ome fajuptment to reconaile Dopreciafin experne Deereeooe in accounts receivable Torts in inventorty Troreape W fiecourrs payable. Trower? in Nolo payable Net @anh flow fran hetating activihes oan Slow rom Teverhog @tiviher | fear Prchooe of eqiemant Net codh ow “pom invent attg Gh tou ion it oo: (mg tenn debt Dividend paid NE fron rans. achvite Pecnone in conh |e ey65D QO.65D Ci40,650) {0,06 DOMED eseHegng alae of aaah. Fading. bane of cashAngwer. the queotion » A, (© @Corcrenr Roi - percha aie Conreort tyabililieo = __ 820,080 520 , O50 = 158 : Sgorfieance \ Thi patio evaluating Goer’ \quidity 2 phar “em debs — paying: dbiity. AMer caloulabing 4158 wefery that Baker hoy qubighactory GuTttent onvets +0 coor up consent bbl ® Aviok Ratio : Current Aroets — Endin Drerlony Conrtent- Liahilitie 5,20 ,680 8 = 0-¥0 SgpiCaMCe. : Thip rk meaporeo avere’s immedidle chert erm Liquidity - The OF reeleny ,Qaker’s may not hove enoefh liquid paypnts To Cover. iH25_ashorct run Volbtited g. might shee to poy. ® Accounts Receivable “Trnovert.! Net cwedit alee ANETAAS otfaceivalole 1,200 08D 520 000+ 5.50, 6D Q& BF lime Sap fomee PY meaguicen \iquidity by how ing harrlaneouslY Cavere qorereraction con Comvertt certein gmets to Covh. bul a highar aston 01 hy bette Awe nation te belle Piers of Glection Praey> , @® Profit magi = Se _§ 106,000 § 9,200,000 = 0048 o@ 4B T. Siedioree Th indicates The percenige of exch dollar. of galen het Porutt in nt income -Bthor then that, measnen “he tompmny’s profiability. The higher. ratio. indicate "he bolen Proftabiliy - ® Aooet Tmoor, —Nrsaleo frerage Aneto $ 2,2.00,600 ae $ 1,000,050 +4110, 050 S800 05D $91 10,850" (nee i AQ1 me bi sificonee, _ Tr meonote) how efficently Bove Coxperafion Ten HH anet to gerarete ale. “The hear Ratio. indicate athe belle omer ytilizezion,® oA Ned Tneone R Avertoge omets . © 106,05D 5 3,200,607 110/600 9 = 9 187. & Sepicomce ~The highew Patio indicotey the boHer prohiability. Yexe, ROA Kel Fa Companys olty to generate rots from 1S amet. @) Return on Common Stockholder’s equily : preferred tock Nod Treome After 25, dividend peeroge Gmvon obo ep : 5 106,050 eee 4100, 680 +4100 050 406 & of 1067. Agnificance. | reece “thot how many Laken orcroreckion earned oe each dollar. imaped by oumen’s , Total dob o, (rota dobt= Tole! lebih) : wel onet - § S40, 650 ~ $4 200,050Sipificance : Pr meanutey the perconlago Of the etal omoky, thot arcedifore prowde orm Baker conporraan’s Yorn. omet> ane inomeed hy detsl + ©) Timo Takereent Paroned Ration: _Sorg eine SOF Trrtereegt -erpemoe— . eee 120/850 $19 OSD a GAL timep signrtconee” BE yreapurey The ability of Baker conponedion re “he doe Jo act Wterest payments oo WKY Come Se