CB In Financial Acc n ing Seme e A S l i n ial eek

(E10-3, E10-5, E10-6, E10-7)

E c 10-3 (LO 10-2)
R 1
J 1
Ca (700 $50) 35,000
C S c 35,000
(I e - a a ec c )

A 1
Ca (110 $54) 5,940
C S c 5,940
(I e - a a ec c )

R 2
J 1
Ca (700 $50) 35,000
C S c (700 $1.00) 700
Add a Pa d- Ca a ( ) 34,300
(I e c c ab e a a ed
a e)

A 1
Ca (110 $54) 5,940
C S c (110 $1.00) 110
Add a Pa d- Ca a ( ) 5,830
(I e c c ab e a
a ed a e)
CB In Financial Acc n ing Seme e A S l i n ial eek

E c 10-5 (LO 10-3)

R 1
P 2023 $10,000
P 2024 (2,000 5% $100 10,000
)
R 2,000
$22,000

R 2
P 2023 $ 0
P 2024 (2,000 5% $100 10,000
)
R 12,000
$22,000
CB In Financial Acc n ing Seme e A S l i n ial eek

E c 10-6 (LO 10-2, 10-3, 10-5)

F 1 D C
Ca (6,000 $16) 96,000
C S c (6,000 $16) 96,000
(I e c c - a a e))

M 15
Ca (700 $13) 9,100
P d S c (700 $10) 7,000
Add a Pa d- Ca a 2,100
(I e efe ed c ab e a )

O 1
D d d (6,700 $1.25) 8,375
D d d Pa ab 8,375
(Dec a e ca h di ide d )

O 15
N E

O 31
D d d Pa ab (6,700 $1.25) 8,375
Ca 8,375
(Pa ca h di ide d )
CB In Financial Acc n ing Seme e A S l i n ial eek

E c 10-7 (LO 10-2, 10-3, 10-4)

J 2, 2024 D C
Ca (100,000 $35) 3,500,000
C S c (100,000 $1) 100,000
Add a Pa d- Ca a ( ) 3,400,000
(I e c c ab e a )

F 6, 2024
Ca (3,000 $11) 33,000
P d S c (3,000 $10) 30,000
Add a Pa d- Ca a ( ) 3,000
(I e efe ed c ab e a )

S 10, 2024
T a S c (11,000 $40) 440,000
Ca 440,000
(P cha e ea c )

D 15, 2024
Ca (5,500 $45) 247,500
T a S c (5,500 $40) 220,000
Add a Pa d- Ca a (5,500 $5) 27,500
(Re e ea c ab e c )
CB In Financial Acc n ing Seme e A S l i n ial eek

- (E10-11, E10-9,

P10-6A) E c 10-8 (LO 10-5)

M 15 D C
D d d (210 $0.125) 26,250,000
D d d Pa ab 26,250,000
(Dec a e ca h di ide d )

M 30
N E

A 13
D d d Pa ab (210 $0.125) 26,250,000
Ca 26,250,000
(Pa ca h di ide d )
CB In Financial Acc n ing Seme e A S l i n ial eek

E c 10-12 (LO 10-2, 10-4, 10-5)

M 1, 2024 D C
Ca (65,000 $62) 4,030,000
C S c (65,000 $1) 65,000
Add a Pa d- Ca a ( ) 3,965,000
(I e c c ab e a )

M 10, 2024
T a S c (6,000 $65) 390,000
Ca 390,000
(P cha e ea c )

J 1, 2024
D d d (159,000 $2.00) 318,000
D d d Pa ab 318,000
(Dec a e ca h di ide d )

J 1, 2024
D d d Pa ab (159,000 $2.00) 318,000
Ca 318,000
(Pa ca h di ide d )

O 21, 2024
Ca (3,000 $70) 210,000
T a S c (3,000 $65) 195,000
Add a Pa d- Ca a (3,000 $5) 15,000
(Re e ea c )
CB In Financial Acc n ing Seme e A S l i n ial eek

P b 10-6A (LO 10-2, 10-3, 10-4, 10-5, 10-7)

R 1
J 2, 2024 D C
Ca (110,000 $70) 7,700,000
C S c (110,000 $1) 110,000
Add a Pa d- Ca a ( ) 7,590,000
(I e c c ab e a )

F 14, 2024
Ca (60,000 $12) 720,000
P d S c (60,000 $10) 600,000
Add a Pa d- Ca a ( ) 120,000
(I e efe ed c ab e a )

M 8, 2024
T a S c (11,000 $60) 660,000
Ca 660,000
(P cha e ea c )

M 31, 2024
Ca (5,500 $65) 357,500
T a S c (5,500 $60) 330,000
Add a Pa d- Ca a (5,500 $5) 27,500
(Re e ea c ab e c )

D 1, 2024
D d d (104,500 $0.25) + $36,000 62,125
D d d Pa ab 62,125
(Dec a e ca h di ide d )

D 30, 2024
D d d Pa ab 62,125
Ca 62,125
(Pa ca h di ide d )
CB In Financial Acc n ing Seme e A S l i n ial eek

R 2
Ma L a A a
Ba a c S
(S c d E S c )
D c b 31, 2024

S c d :
P , $10 $ 600,000
C , $1 110,000
A - 7,737,500
- 8,447,500
R 427,875*
, 5,500 (330,000)
$8,545,375

*$490,000 $62,125