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Accounts payable Accounts receivable Administrative expenses Bank loan Cash Common shares Dividends declared Equipment Insura

Statement of Changes in Equity Year Ended December 31, 2022 Common Retained Shares Earnings Total Equity $ S $ Balance, Jan.

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Statement of Changes in Equity Year Ended December 31, 2022 Common Retained Shares Earnings Total Equity Issued common shares

Balance, Jan. 1 Balance, Dec. 31 Issued common shares Gross Profit Income Before Income Tax Income from Operations Net Income

Accounts payable Accounts receivable Administrative expenses Bank loan Cash Common shares Dividends declared Equipment Insura

. . Net cash used by operating activities was $50.200 Cash of $25,000 was paid to purchase new equipment Cash of $51,000 was

Accounts payable Accounts receivable Administrative expenses Bank loan Cash Common shares Dividends declared Equipment Insurance expense Interest expense Revenue Salaries expense $2,500 $5,500 $4,500 $55,000 $130,200 $51.000 $1,000 $25,000 $4,800 $4,000 $145.000 $78,500

Statement of Changes in Equity Year Ended December 31, 2022 Common Retained Shares Earnings Total Equity $ S $ Balance, Jan. 1 Balance, Dec 31 Issued common shares Gross Proht Income Before Income Tax Income from Operations Net Income / Lassi Net Sales Operating Expenses Other income and Revenues Dividends Declared $ $ $

Statement of Changes in Equity Year Ended December 31, 2022 Common Retained Shares Earnings Total Equity Issued common shares $ $ CA S

Balance, Jan. 1 Balance, Dec. 31 Issued common shares Gross Profit Income Before Income Tax Income from Operations Net Income /(Loss) Net Sales Operating Expenses Other Income and Revenues Dividends Declared Issued common shares

Accounts payable Accounts receivable Administrative expenses Bank loan Cash Common shares Dividends declared Equipment Insurance expense Interest expense Revenue $2.500 $5,500 $4,500 $55,000 $130,200 $51,000 $1,000 $25,000 $4,800 $4.000 $145.000 Salaries expense $78,500

. . Net cash used by operating activities was $50.200 Cash of $25,000 was paid to purchase new equipment Cash of $51,000 was received from the issue of common shares Cash of $55,000 was received from the bank loan Cash of $1,000 was declared and paid for dividends.

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Statement of Changes to Equity    Year Ended December 31,2022      Common Shares  Retained Earnings  Total Equity    Balance, Jan. 1  $0  $0  $0    Issued common shares  $51,000    $51,000    Net income / (Loss)    $57,700  $57,700    Dividends declared    ($1,000)  ($1,000)    Balance, Dec. 31  $51,000  $56,700  $107,700    Calculations:     Income Statement    Revenue    $145,000    Expenses:        Insurance expense  $4,800      Interest expense  $4,000      Salaries expense  $78,500      Total expenses    $87,300    Net income    $57,700   .

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Statement of Changes to Equity
Year Ended December 31,2022
	Common Shares	Retained Earnings	Total Equity
Balance, Jan. 1	$0	$0	$0
Issued common shares	$51,000		$51,000
Net income / (Loss)		$57,700	$57,700
Dividends declared		($1,000)	($1,000)
Balance, Dec. 31	$51,000	$56,700	$107,700

Income Statement
Revenue		$145,000
Expenses:
Insurance expense	$4,800
Interest expense	$4,000
Salaries expense	$78,500
Total expenses		$87,300
Net income		$57,700