2 2 S3 4

S4 4

S10

6
7

8 Stock contingency?

1
 1 1 AADDDDD

J K
a -12 6

b -7.2 -3

c 12 -9.6

d 1.2
e -8.4
f -6
g -12

h -1.8
I 48
Adjustment -23.4 30.6

Capital 372 432

Adj. Cap 348.6 462.6

0.4 0.6

TAC 871.5

K, Cap 522.9
Unadj. K, Cap -462.6

Cash Invested 60.3

Cash Invested 60.3

J, Asset 591.6

K, Asset 552
Adjustments 7.2

1.8

9.6 18.6
Total Assets 1222.5

J, Liabilities 219.6
K, Liabilities 120
Adjustments 1.8

9.6 11.4
Total Liabilities 351

2A AA BB Total
9 18

13.5 90
13.5 27

-54
Subtotal 36 81
0.6
TAC 135

0.4
Adj. AA, Capital 54
36

Cash Invested 18

3 DAA OO PP Total
Unadj. 133 108

Adjustments -4.5

5
-4.5

-4 -2.1 -1.4
130.9 106.6 237.5

0.8
TAC 296.875

Capital, unadj. 237.5

Cash Invested 59.375

OO PP
New Capital 148.4375 89.0625

Old Capital -130.9 -106.6

Cash Settlement 17.5375 -17.5375
Will Pay

4 O K
20 40

3.75 -8.33333

1.25 -3.63636
1.66666

Average Balance 25 29.69697

Interest Rate 0.08 0.08

Interest 2 2.3757576

O K Total O K Total
Interest 2 2.4 4.4 2 2.4 4.4

Salaries 48 36 84 48 36 84

Bonus 10 10 10 10
Balance -8.04 -5.36 -13.4 39.96 26.64 66.6

Distribution 41.96 43.04 85 89.96 75.04 165

5 WA D P R
75 125 40

5.833 -4.583 27.5

-1.25 -3.75
-2.5

WA 79.583 114.167 67.5

Interest Rate 0.1 0.1 0.1

Interest 7.9583 11.4167 6.75

D P R Total
Salaries 40 20 45 105

Bonus - P 5 5

Bonus - All 2.696 2.696 2.696 8.088

Interest 7.9583 11.4167 6.75 26.125

Gain 5 5 5 15
Balance 14.279 10.2 16.319 40.798
Distribution 69.9333 54.3127 75.765 200.011

Bonus - All 35 * (30%/130%)

6D PP QQ Total

Sal 5 2.5 7.5

I 2.5 3.75 6.25

B 3 3
Bal 2.625 6.125 8.75

Share in NI 13.125 12.375 25.5

What if NI 15k
PP QQ Total

Sal 5 2.5 7.5

I 2.5 3.75 6.25

B 1.25 1.25

Bal 0 0 0

Share in NI 8.75 6.25 15

What if NI 10k

PP QQ Total

Sal 5 2.5 7.5

I 1 1.5 2.5 2.5/6.25 and
3.75/6.25

B 0 0

Bal 0 0 0

Share in NI 6 4 10

What if NI 5k
PP QQ Total

Sal 3.333 1.667 5

I 0

B 0 0

Bal 0 0 0
Share in NI 3.333 1.667 5

7 DD EE FF GG Total

I 1.25 0.625 0.625 0.5 3

S 2.5 1.5 4
Bal 2.5 2.5 1.667 1.667 8.334

Satisfy Min 0.833 0.833

Share in NI 6.25 4.625 2.292 3 16.167

DD EE FF GG Total

I 1.25 0.625 0.625 0.5 3

S 2.5 1.5 4

Bal 2.75 2.75 1.833 1.833 9.166

Satisfy Min -0.25 -0.25 -0.167 0.667 0

Share in NI 6.25 4.625 2.291 3 16.166

10 B FF GG Total

A Salaries 40 60 100
Balance 12 8 20

Share in NI 52 68 120

FF GG Total
End Cap b4 70 55 125
Closing
Drawings -40 -60 -100

Share in NI 52 68 120
End Cap 82 63 145

2
1 C A, Capital 42

D, Capital 42

2 C S1 Before Purch After

XX 20 -5 15
YY 10 -2.5 7.5

ZZ 7.5 7.5
Total 30 0 30

SP 7.5

BV -7.5
G/L 0

C S2 Before Purch After

A XX 20 -5 15

C YY 10 -2.5 7.5
D ZZ 7.5 7.5

Total 30 0 30

SP 10
BV -7.5

G/L 2.5

FV 40

BV -30
Under/Over 10

BV Rev FV Pur After

XX 20 8 28 -7 21
YY 10 2 12 -3 9
ZZ 10 10
30 10 40 0 40 0 0 0

C S3 Before Purch After

A XX 20 -5 15

B YY 10 -2.5 7.5
B ZZ 7.5 7.5

Total 30 0 30

SP 6
BV -7.5

G/L -1.5 Personal Loss

FV 24

BV -30
Under/Over -6

BV Rev FV Pur After

XX 20 -4.8 15.2 -3.8 11.4

YY 10 -1.2 8.8 -2.2 6.6

ZZ 6 6
30 -6 24 0 24 0 0 0

D S4 TCC=TAC
XX 20

YY 10
ZZ 15
Total 45

B S5 TCC=TAC BON TAC P/L C%

D XX 20 1.5 21.5 60.0% 51%

YY 10 0.375 10.375 15% 24%

ZZ 12.5 -1.875 10.625 25% 25%

Total 42.5 0 42.5 100% 100% 0 0 0

A S6 TCC BON TAC P/L C%

XX 20 -1.25 18.75

YY 10 -0.3125 9.6875

ZZ 13.75 1.5625 15.3125 25% 35%

Total 43.75 0 43.75

A S7 TCC BON R/GW TAC P/L C%

D XX 20 -3.6 2 18.4
YY 10 -0.9 0.5 9.6

ZZ 7.5 4.5 12 30.0%

Total 37.5 0 2.5 40 0 30.0% 0 0

D S8 TCC BON TAC

A XX 20 -6 14
B YY 10 -1.5 8.5
ZZ 7.5 7.5 15

37.5 0 37.5

2 TCC GW TAC

XX 20 20
YY 10 10

ZZ 7.5 12.5 20
37.5 12.5 50

3 TCC GW TAC

XX 20 4 24
YY 10 1 11

ZZ 7.5 7.5

37.5 5 42.5

B S9 TCC BON TAC

XX 20 4 24
YY 10 1 11
ZZ 20 -5 15

50 0 50

C S10 TCC BON TAC

XX 20 20
YY 10 10

ZZ 20 6 26
50 6 56

B TCC A(W) TAC P/L

D XX 20 20 50.0%
A YY 10 -5 5 12.5%

ZZ 15 15 37.5%
Total 45 -5 40 100%

2 B SP 132
BV 444k*(1/5) -88.8

Gain 43.2

3A BV Rev FV Pur After

LL 25 7.5 32.5 -15 17.5

QQ 35 7.5 42.5 -15 27.5
DD 0 30 30

Total 60 15 75 0 75

4 C (160+40-60)*20%

5 A FV 110 22k/(1/5)
D BV -90

Under/Over 20 Under

FV 100 20/(1/5)

BV -90

Under/Over 10 Over

F V after Admission 100

Inv't -20

FV b4 Admission 80
BV -90

Under/Over -10 Over

6B B4 Purch Inv't Bonus A4

D MM 60 2.5 62.5 16.67%

TT 80 -20 5 65 33.33%

RR 200 2.5 202.5 16.67%

LL 20 140 -10 150 33.33%
Total 340 0 140 0 480 100% 0 0

9 1 DD EE FF Total
B 50.0% 30.0% 20.0% 100%

Unadj Cap 70 60 30 160

Drawing 0 0 -2 -2

Net Inc. 15 9 6 30
Inv -2.5 -1.5 -1 -5

F&F 7.5 4.5 3 15

Patent -7.5 -4.5 -3 -15

Adj. Cap 82.5 67.5 33 183

LP 3 3
LR 0

Equity/Interest 82.5 67.5 36 186

2 Equity B4 R/W Bonus Payment A4 R/W

A DD 82.5 82.5

EE 67.5 67.5

FF 36 -36 0
Total 186 0 -36 150

3 Equity B4 R/W Bonus Payment A4 R/W

A DD 82.5 -1.25 81.25
EE 67.5 -0.75 66.75

FF 36 2 -38 0
Total 186 0 -38 148

FF, Cap 33
FF, Loan 3

DD, Cap 1.25

EE, Cap 0.75

Cash 38

4 Equity B4 R/W Bonus Payment A4 R/W

D DD 82.5 82.5

EE 67.5 67.5

FF 36 2 -38 0
Total 186 2 -38 150

FF, Cap 33

FF, Loan 3
GW 2

Cash 38

5 Equity B4 R/W Bonus Payment A4 R/W

A DD 82.5 5 87.5

EE 67.5 3 70.5
FF 36 2 -38 0

Total 186 10 -38 158

FF, Capital 33

FF, Loan 3
GW 10

Cash 38
DD, Cap 5

EE, Cap 3

6 Equity B4 R/W Bonus Payment A4 R/W

C DD 82.5 0.938 83.438

EE 67.5 0.563 68.063

FF 36 -1.5 -34.5 0
Total 186 0.001 -34.5 151.501

7 Equity B4 R/W Bonus Payment A4 R/W

D DD 82.5 82.5
EE 67.5 67.5

FF 36 -1.5 -34.5 0

Total 186 -1.5 -34.5 150

FF, Cap 33
FF, Loan 3
Cash 34.5
Assets 1.5

8 Equity B4 R/W Bonus Payment A4 R/W

D DD 82.5 -3.75 78.75

EE 67.5 -2.25 65.25

FF 36 -1.5 -34.5 0

Total 186 -7.5 -34.5 144

FF, Cap 33
FF, Loan 3

DD, Cap 3.75

EE, Cap 2.25

Cash 34.5

Assets 7.5

10 B

B
C

12 Cash NCA Ext S D R P

B4 2 61 3 1 25 25 9
R 23.2 -61 -5.4 -7.2 -10.8 -14.4

Bal 25.2 0 3 -4.4 17.8 14.2 -5.4 0

Pay -3 -3

Bal 22.2 0 0 -4.4 17.8 14.2 -5.4 0

ABS 4.4 -3.92 -5.88 5.4

Cash P 22.2 0 0 0 13.88 8.32 0 0

13 CPP Interest Payments

A B C D A B C D
Total I 32.4 25.8 20.4 19.2

Div by P/L 0.4 0.2 0.2 0.2

Loss A bsorption 81 129 102 96
A bility

Priority 1 -27 5.4

Subtotal 81 102 102 96 0 5.4 0 0

Priority 2 -6 -6 1.2 1.2

Subtotal 81 96 96 96 0 6.6 1.2 0
Priority 3 -15 -15 -15 3 3 3
Subtotal 81 81 81 81 0 9.6 4.2 3

Shortcut A B C D Total

Equity 32.4 25.8 20.4 19.2 97.8

Total Loss -37.008 -18.504 -18.504 -18.504 -92.52

Cash to Partners -4.608 7.296 1.896 0.696 5.28

Absorption 4.608 -2.016 -1.896 -0.696

Cash to Partners -4.440892099E-15 5.28 -2.664535259E-15 0 5.28

Residual
Total Loss Actual Assumed

26.4 18+8.4 1.8

2.52 1.2+1.32 61.8 181-90-30

Total 92.52

March A B C D Total
Equity 32.4 25.8 20.4 19.2 97.8

Total Loss -29.664 -14.832 -14.832 -14.832 -74.16

Cash to Partners 2.736 10.968 5.568 4.368 23.64

Cash to P (Feb) 0 -5.28 0 0 -5.28

Cash to Partners 2.736 5.688 5.568 4.368 18.36

Total Loss Actual Assumed

-31.2 112.8-144 -1.2

-3.96 -37.8
Total -74.16

14 S tatement of A B C Total
Liquidation
Equity 335 235 330 900
Total Loss -131.6 -394.8 -131.6 -658
Cash to Partners 203.4 -159.8 198.4 242
Absorption -79.9 159.8 -79.9 0

Cash to Partners 123.5 0 118.5 242

15 D D K R Total

Cap 85 90 40 215
Total Loss -100 -60 -40 -200

Cash -15 30 0 15
(215-185)
Cash beg 60 Theoretical Loss 200 (60/30%)

3
 Cash Proceeds Absorbed -15
Ext. Liab 125 Cont. -5

Liq Ext 2.5 Liq Ext -2.5

Cont. 5 Other Assets 177.5

Cash, end

BV 280

Loss -177.5
Proceeds 102.5

Constructive

D K R Total
Cap 85 90 40 215

Total Loss -92.5 -55.5 -37 -185

Cash -7.5 34.5 3 30

Abs 7.5 -4.5 -3 0

Total 0 30 0 30

16 B A B C Total
Equity 9 5.75 4 18.75

Total Loss -5 -5 -2.5 -12.5 12.5

Cash to Partner 4 0.75 1.5 6.25

17 B Tree Nee Dad Total

D Cap 11 7.75 7 25.75

Total Loss -7.875 -3.9375 -3.9375 -15.75

Cash 3.125 3.8125 3.0625 10

Cash beg 6

Cash Proceeds 16
Ext. Liab -2.7

Liq Ext -0.5

Cont. -1.5
Cash Withheld -7.3 -8.8

Cash, end 10

BV 280

Loss 0

Proceeds 280

18 D July August September Should be CPP

Cash Beg 3 4 2 B C

Realized 13.25 37.5 3.25

Ext Paid -8.5 1.25

Liq Exp -0.5 -0.75 -0.5 0.45 0.3

CW -4 -1.25 S ince C receive B C

F MV 5

CW 3.25
Cash to P 3.25 2 39 2 5

A B C A B C Total

Cap 27.5 22.5 12

Total Loss 0.5 0.3 0.2

Cash 55 75 60

Abs -15 4.5 4.5

Total 55 60 60

Abs 0 -5 -5 1.5 1 2.5

Total 55 55 55

A B C Total

Beg 27.5 22.5 12 62

BD -1.375 -0.825 -0.55 -2.75

Liq Exp -0.25 -0.15 -0.1 -0.5

Inv Loss -1 -0.6 -0.4 -2

July Payments -3.25 -3.25

Bal Jul 24.875 17.675 10.95 53.5

Liq Exp -0.375 -0.225 -0.15 -0.75

Spec. Equip 1.5 0.9 0.6 3

Aug Payments -2 -5 -7

Bal Aug 26 16.35 6.4 48.75

Actual Loss 0

Payments 0
Bal Sep 26 16.35 6.4 48.75

Bal Aug 26 16.35 6.4 48.75

Actual Loss -5.25 -3.15 -2.1 -10.5

Cash to P - Sept 20.75 13.2 4.3 38.25

4
1 G/(L) A @ NRV L.S. US w/o P FA

0 Cash 61.4 61.4

-17.5 AR 212.5 212.5
-130 Inv 290 290

-40 PE
-70 Inv 110 110 55

30 Land and B 500 410 90

-166.1 M and E 53.9 53.9
-200 GW
10 Patents 10 10
-583.6 A/P 670

717.8 Total FA
1237.8 725 -79.8 USC w/ P

638 Net FA

%R w/o P (638/725) 0.88

Est. Def (638-725) -87

Amount Est Est % R

FSC 410 410 1
PSC 165 158.4 0.96

USC w/ P 79.8 79.8 1

USC w/o P 670 589.6 0.88

SHE = Deficit -87 0 0

Total 1237.8 1237.8

Cap Stock 800

APIC 80
Deficit -297

SHE, beg 583

Gain on R 40

Loss on R -623.6
Net G/L on R -583.6 (1237.8-1821.4)
Unrecorded liab and exp

Tax -16

I -10
Trustee fee -60

Net G/L -669.6

SHE, beg 583

-86.6

1C

2C
3A

4C

5D
6D
7A
8C

3 D G/(L) A @ NRV L.S. US w/o P FA

A 0 Cash 16 16
A 0 TR 184 184
B -84 Inv 72 72 12
-158.4 PA 269.6 201.6 68

-2 Supplies 6 6
-244.4 A/P 240
N/P 76
274 Total FA

328 -28 USC w/ P

547.6 246 Net FA

%R w/o P (246/328) 0.75

Est. Def (246-328) -82

4C

D
D

5
1 Performance Obligation

1A
2A
3D
4C
5C
6B
7B

2 1A
July 900 65% 585
August 890 25% 222.5
August 880 5% 44

August 870 5% 43.5

895
2D
60.0% 160 96
30.0% 154 46.2

10.0% 148 14.8

WA 157

3 2019 2020 2021

CP 500 510 510
Cost -400 -400 -392.5
GP 100 110 117.5
% 35% 74% 100%
GP to date 35 81.4 117.5

Prev recorded -35 -81.4

RGP, % of C 35 46.4 36.1

RGP, CR 0 0 117.5

JE 2019 2020 2021

CIP 140 156 96.5
Mat Inv (MI) 4 4
Payable 140 160 92.5

AR 187.5 140 182.5

PB 187.5 140 182.5

Cash 140 160 210

AR 140 160 210

Cost of Const. 140 156 96.5

CIP 35 46.4 36.1

Rev fr Const. 175 202.4 132.6

PB 510
CIP 510

1B
2A
3D

4A

5B
6B

Cost Recovery

JE 2019 2020 2021

CIP 140 156 96.5
Mat Inv (MI) 4 4
Payable 140 160 92.5

AR 187.5 140 182.5

PB 187.5 140 182.5

Cash 140 160 210

AR 140 160 210

Cost of Const. 140 156 96.5

CIP 0 0 117.5

Rev fr Const. 175 156 132.6

PB 510
CIP 510

7B
8B

9D
10 A

11 A

12 D

Alternative
Solution
Recognised to date Recognised prior Recognized
Current
2019 Revenue 175 0 175

Cost -140 0 -140

GP 35 0 35

2020 Revenue 377.4 175 202.4

Cost -296 -140 -156

GP 81.4 35 46.4

2021 Revenue 510 377.4 132.6

Cost -392.5 -296 -96.5

GP 117.5 81.4 36.1

Cost Recovery

2019 Revenue (Cost 140 0 140

Incurred)

Cost -140 0 -140

GP 0 0 0

2020 Revenue (Cost 296 140 156

Incurred)

Cost -296 -140 -156

GP 0 0 0

2021 Revenue 510 296 214

Cost -392.5 -296 -96.5
GP 117.5 0 117.5

4 (130/2000) 6.5%

GP 2000 130

Cost -1440 -93.6

GP 560 36.4 (560/2000) 28%

% 6.5%
GP, current 36.4

PB 123

Collections -80
AR, end 43

1C

2D
3A
4C
5D
6D

5 1A
2C
3B

4D

5B

2019 2020 2021

Rev 2000 2000 2000

Cost -1800 -1700 -1840

GP 200 300 160

% 20.0% 60.0% 100%

GP, cum 40 180 160

Prior -40 -180

GP, current 40 140 -20

2020 Cost 660 (1840-820-360)

2020, % 60.0% (360+660+40+140)
/2000

6 A CIP 8700
PB -7920 (8640-720)
Liab 780 Liab

7 1A

2A

3C
4B

1 GP 16800 12480
Cost -14000 -10400

GP 2800 2080
% 0.74285714285714 (10.4/14)

GP, current 2080

2 CIP 12.5 (10.4+2.1)

PB -10.08 (16.8*(3/5))

Asset 2.42

8 1 20
2 260

3 220
4 230

5 680
6 2019 200-200 0
292.18-250 42,188
7 26.803

Rev 220 260 220 (700-220-260)

Cost -200 -250 -230 -680

GP 20 10 -10

7 GP 700 700
Cost -650 -640

GP 50 60
% 0.30769230769231 0.703125
GP, to 15.3846153846154 42.1875
date

Prior -15.384615384615

GP, 15.3846153846154 26.8028846153846

current

6
1 1D

2B

3B

6A
7B

8D

9D
10 D

11 B
12 B

13 B

2 1A

2C

5 1C

2D

6 1C

2B

3B

7 1B
2C

3D

4A

8 4A

Consignment
**CC
Manufacturing
1C
2A

3D

7C

8A
9C

7
1 1B

2C

3D

4D
5C

6A

7B
8C

9B

10 D

2 1C
2A

3C

4D

4 1A
2A

3C

4C
5C

5 1B

2C
3B

7 1D

2D

3A
4B

8
16 B 50
-4.5
-2.25
-36
7.25

1 Home Books Branch Books

1 BC 3 CIB 3
CIB 3 HO 3
2 BC 6 SFHO 6
STB 6 HO 6
3 Furniture 2.45 HO 2.45
BC 2.45 A/P 2.45
4 BC 2.45 A/P 2.45

CIB 2.45 HO 2.45

5 Exp
Various Cr
BC 1.25 Exp 1.25
Exp 1.25 HO 1.25
6 DE 0.245
AD 0.245
BC 0.245 DE 0.245
DE 0.245 HO 0.245
7 Sales (assumed) 50
I/S 1
CGS (assumed) 45
OPEX (assumed) 6
BNL 1 HO 1
BC 1 I/S 1
I/S 1
BNL 1
R/E 1

I/S 1

2 Home Books Branch Books

a BC 42.5 CIB 42.5
CIB 42.5 HO 42.5
b BC 50.2 SFHO 50.2
STB 50.2 HO 50.2
c A/R 105 A/R 66
Sales 105 Sales 66
d Purchases 122.5 Purchases 22.5
A/P 122.5 A/P 22.5
e Cash 113.6 HO 53.4
A/R 113.6 A/R 53.4
f A/P 124 A/P 12.25
CIB 124 CIB 12.25
g Expenses 26.6 F&F 8
CIB 26.6 CIB 8
h CIB 53.4 Expenses 18
BC 53.4 CIB 18

I Dividends Pay 10
CIB 10

Adjusting
j Expenses 0.48 Expenses 0.2
PE 2.05 PE 0.75
AE 1350 AE 0.3
AD 1.18 AD 0.65

Mdse. Inv, end 48.5 Mdse. Inv, end 23.5

CGS 63.92 CGS 49.2
STB 50.2 SFBO 50.2
Purchases 122.5 Purchases 22.5
Mdse. Inv, beg 40.12 Mdse. Inv, beg -

Closing
Sales 105 Sales 66
2 I/S 14 I/S 1.4
CGS 63.92 CGS 49.2

OPEX 25.08 OPEX 18.2

1 BNL 1.4 HO 1.4
BC (AJE) 1.4 I/S 1.4
I/S 1.4
BNL 1.4
I/S 12.6
3 RE 12.6

Or
4.25
12.6
23.5

0.75
7.35
TA 48.45
TL 10.55
HO = BC 59

3 1A
2A
3A

Sales 74
CGS -58.5
Exp -6.82

8.68

B4C 17.5
BNI 8.68
HO = BC 26.18

4 Sales 195

CGS -131

Ex -51.5
NI 12.5
Beg End
1C PCF 3 3
2D 12.5 A/R 43 49
3A 43+195-15-49 187.5 Inv 37 41
4A TA 83 93
TL

HO = BC 83 93

Beg 83

135
50
-187.5
12.5
End 93

5 A BC HO
Unadj 85 33.5
Coll -9
In 24
OE -145
-22

BC 365 Cr
HO 15 Cr

6 1C BC HOC

2D 117.42
150 37.5

10.5

-4.5
-1.08 25
25
179.92 179.92

7 BC HO

518.575 452.276
-17 10.5
-0.775 25

-0.8 12
0.224
500 500

8 Home Books Branch Books

BC 55 SFHO 55

STB 50 HO 55

BL 5

110.0% 100% 10.0%

Br BP Cost BL
MI - O/S 17.6 17.6 0
MI - HO 17.6 16 1.6 Beg
Purch 24 24 0

Ship 55 50 5 Current
TGAS 114.2 107.6 6.6 Unadj
EI - O/S -8 -8 0
EI - HO -22 -20 -2 Adj

CGS 84.2 79.6 4.6 Adj

Branch Profits 1

Home Books Branch Books

BC 55 SFHO 55

STB 50 HO 55
BL 5
MI, end 30

CGS 84.5
SFHO 55
Purch 24
MI, beg 35.2
Sales 140
I/S 155
CGS 842
OPEX 40
BC 15.8 I/S 15.8
BNI 15.8 HO 15.8
BL 4.6
BNI 4.6
BNI 20.4
I/S 20.4

Sales 140 Sales 140

-84.2 -79.6
-40 -40

BNI 15.8 True BNI 20.4

4.6
True BNI 20.4

BL
4.6 1.6

2 5
6.6 6.6

9 Beg 112 Beg 32 /50%*150%=96 @

BP

480 Current 240

360 Unadj 272

-132
CGS 820

720

-480
-1.5 150.0%

Sales 1700 96 from HO

CGS -820 48 from O/S

OPEX -320
560

10 1 29,160
2 31,108

32.4 32.4
40.5 40.5
72.9 -1.08
0.4 -37.8
29.16 34.02
0.4
13.608

20
-2.5
31.108

11 1C BP Cost BL
2B MI, beg 11.55 10.55 1 Beg
3C FI 5.75 5.75 0
110 100 10 Current
127.3 116.3 11

-15.4 -14 -1.4 Adjusted

-0.77 -0.77 0
111.13 101.53 9.6 Realized

110.0% 100% 10.0%

Home Br Combined
Sales 155 140 295
CGS -83 -101.53 -184.53
OPEX -52 -28 -80

True NI 20 10.47 30.47

In transit
BC 110 SFHO 105
STB 100 HO 105
BL 10

100
10
110
-105
In transit @ BP 5

12 1B
2B
3D

9
1 DAC 29
IDAC 9
SIC 16

Total 54

Knee Dudd
CA 450 CA 230
NCA 2150 NCA 1975
Liab -210 Liab -140
FVINA 2390 FVINA 2065

CT Shares 3375 CT Shares 1680

CT CC CT CC
NCI NCI
FVOPEH FVOPEH
Total 3375 Total 1680
FVINA -2390 FVINA -2065

GW 985 Gain -385

CA 450 CA 230
NCA 2150 NCA 1975
GW 985 Gain 385
Liab 210 Liab 140
SC 2250 SC 1120
SP 1125 SP 560

Exp 29
Cash 29
Exp 9
Cash 9
SP 16

Cash 16

2a 985
b 385

c 2001
d 8235 GW!!!
e 10236
f 675 New Issuance -
DIC + ELCC

g 6118.5
h 1845.5 SIC CC - APIC
I 1597

j 9561 -DACs-IDACS+Gain-SIC not Absorbed+/-Errors

3 1185

4 CT Shares 3375
CT CC 200

FVINA -2390
Goodwill 1185

CA 450
NCA 2150

GW 1185
Liab 210
SC 2250

SP 1125

ELCC 200

4a 1165
ELCC 20

GW 20
4b 1185

ELCC 20

Gain CC 20

5 CT Shares 3375
CT CC 320
FVINA -2390
Goodwill 1305

CA 450
NCA 2150
GW 1305
Liab 210
SC 2250
SP 1125

ELCC 320

a CEH
SP CC 320
SP 120
SC 200
b CEDNH
SP CC 320

SP 320

6a CT Shares 3375
CT CC
FVINA -2390
Goodwill 985

CA 450
NCA 2150
GW 985
Liab 210
SC 2250
SP 1125

b CEH
ELCC 200
GW 200
CEDNH

c NE

7a CT Shares 3375

CT CC
FVINA -2390
Goodwill 985

CA 450
NCA 2150
GW 985

Liab 210

SC 2250
SP 1125

b CEH
SP 250

SC 250

Variation Variable Shares

NE

3 1D 130+85 *Correction: Acq

100% CS

2B 198-175
3C 844+405+35+23-198

4C
5D
6A

4 1C

2C

979.2
234

-835.74
377.46

ELCC 234

Loss 312
Cash 546

5 1D MV 1500
2B 35000

3C 2000
4A 10000

4000
-30000

22500

1 CT 100
FVINA -22.5

GW 77.5

2 CT 10
FVINA 22.5
Gain 12.5

3 GW 2

Patent 2

4 Gain 2
Liab 2

6 1C 58-50

2A Dr IA, Cr GW 500
3D Dr Loss, Cr PPE
10M

7 1B 180*(27/30)

2C

Cash 50

Land 100
B 162

SC 150
SP 162

8 1C CT 240 /30 8 Per share

2D FNIBA -227
3B GW 13

4A
5C RE 105.083

10
15 3B *crossed out "sophisticated" 500+55-10

4C *crossed out "sophisticated" 545+85+10

CT 500
BVINA -380

Excess 120

MI -20
B -100

GW 0

20x4 20x5

80 90
-20

-5 -5

55 85

11