AC MC
0 2,000,000
110 2,020,000 18364 181.8
125 2,040,000 16320 1333.3 1151.5
143 2,060,000 14406 1111.1 -222.2
170 2,080,000 12235 740.7 -370.4
1100 2,100,000 1909 21.5 -719.2
1140 2,120,000 1860 500.0 478.5
1175 2,140,000 1821 571.4 71.4
1200 2,160,000 1800 800.0 228.6
1216 2,180,000 1793 1250.0 450.0
1230 2,200,000 1789 1428.6 178.6
1242 2,220,000 1787 1666.7 238.1
1249 2,240,000 1793 2857.1 1190.5
1255 2,260,000 1801 3333.3 476.2
1259 2,280,000 1811 5000.0 1666.7
1261 2,300,000 1824 10000.0 5000.0
rev 351400
interest ex 2400
utilitis 1320
adv 1560
salaries 53040
dep 8000
66320
Net incom 285080
less: div 50400
234680
Lenong corporation
Statement of Financial Position
December 31,2019
Assets
Current Assets
cash 40,000
inventory 102,000
Prepaid advertising 5,000
Supplies 1,860
Total Current Assets 148,860
Non Current Assets
Land 157,320
Building 80,400
Less: ACC.Dep Building (15,000)
Equipment 40,000
Less:Acc.Dep.equipment (10,000)
Total PPE 252,720
Total Assets 401,580
Liabilities
Current Liabilities
Interest Payable 600
Notes payable 24,400
Tax Payable 3,000
Salaries and wages payable 900
Total Current Liabilities 28,900
Non current Liabilities
Bonds Payable 78000
Total Liabilities 106,900
Equity
Share capital 60,000
Retained earning 234,680
Total Equity 294,680
Total Liabilties + Equity 401,580
nancial Position
Stanislau
Statement of cash flow
Cash flow from operating Activities
Net income 215,200
Add: Depreciation 31,600
Less : increase in inventory (28,600)
less: increase in A/R (67,200)
Add: increase in A/P 35,600
Less : Decrease in Notes Payable (37,800)
Net cash flow from Operating Activities 148,800
Cash flow from investing Activities
add: sales of land 42,800
Less:Purchase Equipment (84,000)
Net Cash Flow from Investing Activities (41,200)
Cash flow from Financing Activities
Payment Dividends (76,600)
Net cash flow from Financing Activities (76,600)
Net increase in cash 31,000
Add: Cash at the beginning 32,000
Cash at the End 63,000
ement of cash flow
Sales Revenue 310,000
Less : COGS 140,000
Gross Profit 170,000
Less : Selling and admin exp (50,000)
Other Revenue and Exp
Gain on sales plant assets 30,000
Income from Operation 150,000
Less : Interest Expenses (6,000)
Income Before Tax 144,000
Less : Tax -
Income after tax (Income from continuing Operation) 144,000
Less : Loss from Discountinued Operation (12,000)
Net income 132,000
Less : allocation to non controlling interest (40,000)
Income attibutable to controlling shareholder 92,000
Unrealizes gain 10,000
Comperhensive income 142,000
Net Income 132000
Less : Dividends -5000
Retained Earning 127000
Company Name
Statement of financial Position
Dec 31,2025
Assets
Current Assets
Prepaid Expenses
Inventory
Accont receivable
less: Allownace For Doubtful account
short term investment
cash
Total Current Assets
Non Current Assets
Long term Investment
Equipment
Less : Accumulated Dep
Other Assets
Total Non Current Assets
Total Assets
Liabilities
Current liabilities
Accrued expense
account payable
unearned service revenue
short term liabilities
Total Current Liabilities
Non current Liabilties
Loan - long term
Long term Bond
Total Non Current Liabilities
Total Liabilties
Equity
Retained Earning
share capital
share Premium
Total Equity
Total Liabilties + Equity
ny Name
financial Position
1,2025
3,963
16,643
67,551
(248)
10,042
28,837
126,788
11,901
809,980
(220,541)
727
602,067
728,855
23952
77916
6808
36875
145551
42070
393808
435878
581429
67361
7152
72913
147426
728,855
Cash Flow from Operating Activities
Net income 103,000
Add: Depreciation 32,000
add: Decrease in inventory 17,000 current assets except ca
Less: Increase in Account receivable (14,000)
Less: Decrease in account PAYABLE (12,000)
Net Cash Flow from Operating Activities (1) 126,000
Cash Flow from Investing Activities
Add: Sales land 27,000 Non current assets
Less: Purchase Equipment (60,000)
Net cash Flow from investing Activities (2) (33,000)
Cash Flow from Financing Activities
Less: Payment Bond Payable (50,000) Non current liabilities an
Add: issue share 42,000
less : Cash Dividends (45,000)
Net cash flow from Financing Activities (3) (53,000)
Net increase or decrease (1+2+3) 40,000
Add: Cash at the beginning 33,000
cash at the end 73,000
current assets except cash , current liabilities
Non current assets
Non current liabilities and equity except retained earning
