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[null,"ASSETS",null,null,"LIABILITIES",null,null,null,"Balance sheet score",null,"P&L score"]
[null,"Current assets",null,null,"Current liabilities",null,null,null,0,null,0,null,"Instructions"]
[null,"Cash",0,null,"Accounts payable",0,null,null,null,null,null,null,"1. Click the 'Generate' button to create a new set of transactions."]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,null,null,null,null,null,"2. For each accounting event, make the relevant entries in the balance sheet and the P & L."]
[null,"Inventory",null,null,"Non-current liabilities",null,null,null,null,null,null,null,"3. Enter your answers in the white cells."]
[null,"Raw materials",0,null,"Long-term_debt",0,null,null,null,null,null,null,"4. Remember that the starting point for each event is the prior balance sheet"]
[null,"Finished goods",0,null,null,null,null,null,null,null,null,null,"5. When you are ready, click eiother of the 'Score' buttons."]
[null,"Fixed_assets",null,null,"EQUITY",null,null,null,null,null,null,null,null,"If your answer is correct, the panel will turn green. If not it will turn red."]
[null,"PPE",0,null,"Common_equity",0,null,null,null,null,null,null,"6. You can score your work as you work through the questions."]
[null,"Goodwill",0,null,"Retained_earnings",0,null,null,null,null,null,null,"7. If you need, you can score the balance sheet problems with hints. This will show you which cells are incorrect."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"However, thereafter, you points score will be halved ."]
[null,null,null,null,null,null,null,null,null,null,null,null,"8. Your scores will appear in a message box and are recorded in cells I2 and K2."]
["1. Company issues new shares for $2914. ",null,null,null,null,null,null,null,null,null,null,null,"9. In your P&L, use a tax rate of 21%."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Use the cells below to do any 'in the margin' calculations."]
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["2. Company takes out a loan, payable in 10 years for $2504"]
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["3. Company buys equipment for $3250. "]
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[]
["4. Company buys brand-building / name recognition advertising with cash for $46. "]
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[]
[]
["5. Company buys raw materials with cash for $315. "]
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[]
[]
["6. Company takes $241 of raw materials, pays $160 in direct labor (from cash) to manufacture finished products."]
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[]
[]
["7. Company sells $229 worth of finished products on credit for $457. It also pays sales commission of $5. "]
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[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F99","v":0},null,"Tax"]
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[]
[]
["8. Company sells $172 worth of finished products for cash for $432. It also pays sales commission of $4. "]
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[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C111","v":0},null,"Long-term_debt",{"$f":"F111","v":0},null,"EBIT"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F114","v":0},null,"Tax"]
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[]
[]
["9. Company pays salaries, $123. "]
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[]
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[null,"PPE",0,null,"Common_equity",{"$f":"F129","v":0},null,"Tax"]
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[]
["10. Company pays utilities and rent, $63. "]
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[]
[]
["11. Company pays suppliers' invoives worth $0. "]
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[null,"PPE",0,null,"Common_equity",{"$f":"F159","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C160","v":0},null,"Retained_earnings",{"$f":"F160","v":0},null,"Net income"]
[]
[]
["12. Company collects $432 worth of its outstanding invoices."]
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[]
[]
["13. Company depreciates its equipment by $112. "]
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[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
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[null,"Cash",{"$f":"C183","v":0},null,"Accounts payable",{"$f":"F183","v":0},null,"Gross profit"]
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[]
[]
["14. Long term interest expense $250. "]
[]
[]
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[null,"Accounts receivable",{"$f":"C199","v":0},null,"Short-term_debt",{"$f":"F199","v":0},null,"SGA"]
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[null,"Raw materials",{"$f":"C201","v":0},null,"Long-term_debt",{"$f":"F201","v":0},null,"EBIT"]
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[null,"Goodwill",{"$f":"C205","v":0},null,"Retained_earnings",{"$f":"F205","v":0},null,"Net income"]
[]
[]
["15. Company buys brand-building / name recognition advertising with cash for $46. "]
[]
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[null,"Raw materials",{"$f":"C216","v":0},null,"Long-term_debt",{"$f":"F216","v":0},null,"EBIT"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F219","v":0},null,"Tax"]
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[]
[]
["16. Company buys raw materials with cash for $337. "]
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[null,"Accounts receivable",{"$f":"C229","v":0},null,"Short-term_debt",{"$f":"F229","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C231","v":0},null,"Long-term_debt",{"$f":"F231","v":0},null,"EBIT"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F234","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C235","v":0},null,"Retained_earnings",{"$f":"F235","v":0},null,"Net income"]
[]
[]
["17. Company takes $322 of raw materials, pays $214 in direct labor (from cash) to manufacture finished products."]
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[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C246","v":0},null,"Long-term_debt",{"$f":"F246","v":0},null,"EBIT"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F249","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C250","v":0},null,"Retained_earnings",{"$f":"F250","v":0},null,"Net income"]
[]
[]
["18. Company sells $234 worth of finished products on credit for $467. It also pays sales commission of $5. "]
[]
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[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C261","v":0},null,"Long-term_debt",{"$f":"F261","v":0},null,"EBIT"]
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[null,"PPE",0,null,"Common_equity",{"$f":"F264","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C265","v":0},null,"Retained_earnings",{"$f":"F265","v":0},null,"Net income"]
[]
[]
["19. Company sells $277 worth of finished products for cash for $555. It also pays sales commission of $6. "]
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[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
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[null,"Accounts receivable",{"$f":"C274","v":0},null,"Short-term_debt",{"$f":"F274","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C276","v":0},null,"Long-term_debt",{"$f":"F276","v":0},null,"EBIT"]
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[null,"Goodwill",{"$f":"C280","v":0},null,"Retained_earnings",{"$f":"F280","v":0},null,"Net income"]
[]
[]
["20. Company pays salaries, $129. "]
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[]
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[null,"Accounts receivable",{"$f":"C289","v":0},null,"Short-term_debt",{"$f":"F289","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C291","v":0},null,"Long-term_debt",{"$f":"F291","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C292","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F294","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C295","v":0},null,"Retained_earnings",{"$f":"F295","v":0},null,"Net income"]
[]
[]
["21. Company pays utilities and rent, $66. "]
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[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS"]
[null,"Cash",{"$f":"C303","v":0},null,"Accounts payable",{"$f":"F303","v":0},null,"Gross profit"]
[null,"Accounts receivable",{"$f":"C304","v":0},null,"Short-term_debt",{"$f":"F304","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C306","v":0},null,"Long-term_debt",{"$f":"F306","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C307","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F309","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C310","v":0},null,"Retained_earnings",{"$f":"F310","v":0},null,"Net income"]
[]
[]
["22. Company pays suppliers' invoives worth $0. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS"]
[null,"Cash",{"$f":"C318","v":0},null,"Accounts payable",{"$f":"F318","v":0},null,"Gross profit"]
[null,"Accounts receivable",{"$f":"C319","v":0},null,"Short-term_debt",{"$f":"F319","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C321","v":0},null,"Long-term_debt",{"$f":"F321","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C322","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F324","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C325","v":0},null,"Retained_earnings",{"$f":"F325","v":0},null,"Net income"]
[]
[]
["23. Company collects $492 worth of its outstanding invoices."]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS"]
[null,"Cash",{"$f":"C333","v":0},null,"Accounts payable",{"$f":"F333","v":0},null,"Gross profit"]
[null,"Accounts receivable",{"$f":"C334","v":0},null,"Short-term_debt",{"$f":"F334","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C336","v":0},null,"Long-term_debt",{"$f":"F336","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C337","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F339","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C340","v":0},null,"Retained_earnings",{"$f":"F340","v":0},null,"Net income"]
[]
[]
["24. Company depreciates its equipment by $99. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS"]
[null,"Cash",{"$f":"C348","v":0},null,"Accounts payable",{"$f":"F348","v":0},null,"Gross profit"]
[null,"Accounts receivable",{"$f":"C349","v":0},null,"Short-term_debt",{"$f":"F349","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C351","v":0},null,"Long-term_debt",{"$f":"F351","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C352","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F354","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C355","v":0},null,"Retained_earnings",{"$f":"F355","v":0},null,"Net income"]
[]
[]
["25. Long term interest expense $250. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales"]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS"]
[null,"Cash",{"$f":"C363","v":0},null,"Accounts payable",{"$f":"F363","v":0},null,"Gross profit"]
[null,"Accounts receivable",{"$f":"C364","v":0},null,"Short-term_debt",{"$f":"F364","v":0},null,"SGA"]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation"]
[null,"Raw materials",{"$f":"C366","v":0},null,"Long-term_debt",{"$f":"F366","v":0},null,"EBIT"]
[null,"Finished goods",{"$f":"C367","v":0},null,null,null,null,"Interest"]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT"]
[null,"PPE",0,null,"Common_equity",{"$f":"F369","v":0},null,"Tax"]
[null,"Goodwill",{"$f":"C370","v":0},null,"Retained_earnings",{"$f":"F370","v":0},null,"Net income"]

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[null,"Accounts receivable",0,null,"Short-term_debt",0]
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[]
[]
["1. Company issues new shares for $2914. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",2914,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",0]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",0,null,"Long-term_debt",0,null,"EBIT",0]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",0]
[null,"PPE",0,null,"Common_equity",2914,null,"Tax",0]
[null,"Goodwill",0,null,"Retained_earnings",0,null,"Net income",0]
[]
[]
["2. Company takes out a loan, payable in 10 years for $2504"]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",5418,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",0]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",0,null,"Long-term_debt",2504,null,"EBIT",0]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",0]
[null,"PPE",0,null,"Common_equity",2914,null,"Tax",0]
[null,"Goodwill",0,null,"Retained_earnings",0,null,"Net income",0]
[]
[]
["3. Company buys equipment for $3250. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",2168,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",0]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",0,null,"Long-term_debt",2504,null,"EBIT",0]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",0]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",0]
[null,"Goodwill",0,null,"Retained_earnings",0,null,"Net income",0]
[]
[]
["4. Company buys brand-building / name recognition advertising with cash for $46. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",2122,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",46]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",0,null,"Long-term_debt",2504,null,"EBIT",-46]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-46]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",-9.66]
[null,"Goodwill",46,null,"Retained_earnings",0,null,"Net income",-36.340000000000003]
[]
[]
["5. Company buys raw materials with cash for $315. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",1807,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",46]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",315,null,"Long-term_debt",2504,null,"EBIT",-46]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-46]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",-9.66]
[null,"Goodwill",46,null,"Retained_earnings",0,null,"Net income",-36.340000000000003]
[]
[]
["6. Company takes $241 of raw materials, pays $160 in direct labor (from cash) to manufacture finished products."]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",0]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",0]
[null,"Cash",1647,null,"Accounts payable",0,null,"Gross profit",0]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",46]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",-46]
[null,"Finished goods",401,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-46]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",-9.66]
[null,"Goodwill",46,null,"Retained_earnings",0,null,"Net income",-36.340000000000003]
[]
[]
["7. Company sells $229 worth of finished products on credit for $457. It also pays sales commission of $5. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",457]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",229]
[null,"Cash",1642,null,"Accounts payable",0,null,"Gross profit",228]
[null,"Accounts receivable",457,null,"Short-term_debt",0,null,"SGA",51]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",177]
[null,"Finished goods",172,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",177]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",37.17]
[null,"Goodwill",46,null,"Retained_earnings",223,null,"Net income",139.82999999999998]
[]
[]
["8. Company sells $172 worth of finished products for cash for $432. It also pays sales commission of $4. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",2070,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",457,null,"Short-term_debt",0,null,"SGA",55]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",433]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",433]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",90.929999999999993]
[null,"Goodwill",46,null,"Retained_earnings",479,null,"Net income",342.07]
[]
[]
["9. Company pays salaries, $123. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",1947,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",457,null,"Short-term_debt",0,null,"SGA",178]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",310]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",310]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",65.099999999999994]
[null,"Goodwill",46,null,"Retained_earnings",356,null,"Net income",244.9]
[]
[]
["10. Company pays utilities and rent, $63. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",1884,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",457,null,"Short-term_debt",0,null,"SGA",241]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",247]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",247]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",51.87]
[null,"Goodwill",46,null,"Retained_earnings",293,null,"Net income",195.13]
[]
[]
["11. Company pays suppliers' invoives worth $0. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",1884,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",457,null,"Short-term_debt",0,null,"SGA",241]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",247]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",247]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",51.87]
[null,"Goodwill",46,null,"Retained_earnings",293,null,"Net income",195.13]
[]
[]
["12. Company collects $432 worth of its outstanding invoices."]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",2316,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",241]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",0]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",247]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",247]
[null,"PPE",3250,null,"Common_equity",2914,null,"Tax",51.87]
[null,"Goodwill",46,null,"Retained_earnings",293,null,"Net income",195.13]
[]
[]
["13. Company depreciates its equipment by $112. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",2316,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",241]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",135]
[null,"Finished goods",0,null,null,null,null,"Interest",0]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",135]
[null,"PPE",3138,null,"Common_equity",2914,null,"Tax",28.349999999999998]
[null,"Goodwill",46,null,"Retained_earnings",181,null,"Net income",106.65]
[]
[]
["14. Long term interest expense $250. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",2316,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",241]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",135]
[null,"Finished goods",0,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-115]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",-24.15]
[null,"Goodwill",46,null,"Retained_earnings",-69,null,"Net income",-90.85]
[]
[]
["15. Company buys brand-building / name recognition advertising with cash for $46. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",2270,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",287]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",74,null,"Long-term_debt",2504,null,"EBIT",89]
[null,"Finished goods",0,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-161]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",-33.81]
[null,"Goodwill",92,null,"Retained_earnings",-69,null,"Net income",-127.19]
[]
[]
["16. Company buys raw materials with cash for $337. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",1933,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",287]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",411,null,"Long-term_debt",2504,null,"EBIT",89]
[null,"Finished goods",0,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-161]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",-33.81]
[null,"Goodwill",92,null,"Retained_earnings",-69,null,"Net income",-127.19]
[]
[]
["17. Company takes $322 of raw materials, pays $214 in direct labor (from cash) to manufacture finished products."]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",889]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",401]
[null,"Cash",1719,null,"Accounts payable",0,null,"Gross profit",488]
[null,"Accounts receivable",25,null,"Short-term_debt",0,null,"SGA",287]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",89]
[null,"Finished goods",536,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-161]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",-33.81]
[null,"Goodwill",92,null,"Retained_earnings",-69,null,"Net income",-127.19]
[]
[]
["18. Company sells $234 worth of finished products on credit for $467. It also pays sales commission of $5. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1356]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",635]
[null,"Cash",1714,null,"Accounts payable",0,null,"Gross profit",721]
[null,"Accounts receivable",492,null,"Short-term_debt",0,null,"SGA",292]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",317]
[null,"Finished goods",302,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",67]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",14.07]
[null,"Goodwill",92,null,"Retained_earnings",159,null,"Net income",52.93]
[]
[]
["19. Company sells $277 worth of finished products for cash for $555. It also pays sales commission of $6. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2263,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",492,null,"Short-term_debt",0,null,"SGA",298]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",589]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",339]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",71.19]
[null,"Goodwill",92,null,"Retained_earnings",431,null,"Net income",267.81]
[]
[]
["20. Company pays salaries, $129. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2134,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",492,null,"Short-term_debt",0,null,"SGA",427]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",460]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",210]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",44.1]
[null,"Goodwill",92,null,"Retained_earnings",302,null,"Net income",165.9]
[]
[]
["21. Company pays utilities and rent, $66. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2068,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",492,null,"Short-term_debt",0,null,"SGA",493]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",394]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",144]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",30.24]
[null,"Goodwill",92,null,"Retained_earnings",236,null,"Net income",113.76]
[]
[]
["22. Company pays suppliers' invoives worth $0. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2068,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",492,null,"Short-term_debt",0,null,"SGA",493]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",394]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",144]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",30.24]
[null,"Goodwill",92,null,"Retained_earnings",236,null,"Net income",113.76]
[]
[]
["23. Company collects $492 worth of its outstanding invoices."]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2560,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",493]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",112]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",394]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",144]
[null,"PPE",2888,null,"Common_equity",2914,null,"Tax",30.24]
[null,"Goodwill",92,null,"Retained_earnings",236,null,"Net income",113.76]
[]
[]
["24. Company depreciates its equipment by $99. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2560,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",493]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",211]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",295]
[null,"Finished goods",25,null,null,null,null,"Interest",250]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",45]
[null,"PPE",2789,null,"Common_equity",2914,null,"Tax",9.4499999999999993]
[null,"Goodwill",92,null,"Retained_earnings",137,null,"Net income",35.549999999999997]
[]
[]
["25. Long term interest expense $250. "]
[]
[]
[null,"ASSETS",null,null,"LIABILITIES",null,null,"Sales",1911]
[null,"Current assets",null,null,"Current liabilities",null,null,"COGS",912]
[null,"Cash",2560,null,"Accounts payable",0,null,"Gross profit",999]
[null,"Accounts receivable",0,null,"Short-term_debt",0,null,"SGA",493]
[null,"Inventory",null,null,"Non-current liabilities",null,null,"Depreciation",211]
[null,"Raw materials",89,null,"Long-term_debt",2504,null,"EBIT",295]
[null,"Finished goods",25,null,null,null,null,"Interest",500]
[null,"Fixed_assets",null,null,"EQUITY",null,null,"EBT",-205]
[null,"PPE",2539,null,"Common_equity",2914,null,"Tax",-43.05]
[null,"Goodwill",92,null,"Retained_earnings",-113,null,"Net income",-161.94999999999999]