Baron Coburg’s Sole Proprietorship Tabulated Information for Plot worked by Ivan For the Growing Season
Bushels of Wheat Pre-season Land 100 bw. 20 bw. 2 bw. SUBTOTAL TOTAL Post-Season 0 bw. 162 bw. 243 bw. 100 bw. 20 bw. 2 bw. 40 bw. 40 bw. 0 bw. 0 bw. 162 bw. Seed Fertilizer Ox Plow

=

Accounts Payable

Owners’ Equity 100 bw. 20 bw. 2 bw. 40 bw. 162 bw. 243 bw. -2 bw. -20 bw. -4 bw.

Description of Transaction Land from Baron Seeds from Baron Fertilizer from Baron Ox from Baron

-2 bw. -20 bw. -4 bw. 3 bw. -3 bw. SUBTOTAL TOTAL -20 bw. 223 bw. 359 bw. 100 bw. 0 bw. 0 bw. 36 bw. 0 bw. 3 bw.

3 bw. 359 bw.

-3 bw. -20 bw. 356 bw.

Revenue Used Fertilizer Used Seed Used Ox (DEPRECIATION) Owed from Feyador the Plowmaker Used Plow (DEPRECIATION) Withdrawn by Baron Coburg

Baron Coburg’s Sole Proprietorship Tabulated Information for Plot worked by Frederick For the Growing Season
Bushels of Wheat Pre-season Land 50 bw. 10 bw. 1 bw. SUBTOTAL TOTAL Post-Season 0 bw. 101 bw. 138 bw. 50 bw. 10 bw. 1 bw. 40 bw. 40 bw. 0 bw. 0 bw. 101 bw. Seed Fertilizer Ox Plow

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Accounts Payable

Owners’ Equity 50 bw. 10 bw. 1 bw. 40 bw. 101 bw. 138 bw. -1 bw. -10 bw. -4 bw.

Description of Transaction Land from Baron Seeds from Baron Fertilizer from Baron Ox from Baron

-1 bw. -10 bw. -4 bw. -3 bw. -30 bw. 105 bw. 193 bw. 3 bw. -1 bw. 50 bw. 0 bw. 0 bw. 36 bw. 2 bw. 0 bw. 193 bw.

SUBTOTAL TOTAL

-1 bw. -30 bw. 193 bw.

Revenue Used Fertilizer Used Seed Used Ox (DEPRECIATION) Paid Feyador the Plowmaker Used Plow (DEPRECIATION) Withdrawn by Baron Coburg

Baron Coburg’s Sole Proprietorship Income Statement for Plot worked by Ivan For the Growing Season
Revenues Less: Production Expenses Seed Fertilizer Less: Depreciation and Amortization Depreciation of Ox Depreciation of Plow Earnings Withdrawn by Owner Increase in Retained Earnings 223 bw. 20 bw. 2