FAR FINAL PREBOARD KEY

1 C 36 B
2 D 37 C
3 B 38 B
4 A 39 D
5 C 40 C
6 C 41 B
7 B 42 D
8 C 43 D
9 B 44 A
10 B 45 C
11 B 46 C
12 B 47 B
13 B 48 C
14 A 49 D
15 A 50 D
16 C 51 B
17 B 52 D
18 A 53 D
19 C 54 D
20 C 55 A
21 B 56 C
22 C 57 C
23 A 58 A
24 B 59 A
25 C 60 C
26 B 61 D
27 B 62 D
28 A 63 C
29 A 64 A
30 B 65 B
31 D 66 C
32 C 67 A
33 D 68 B
34 B 69 A
35 B 70 C
5 Reported cash and cash equivalents, 12/31/2024 25,500,000
(a) (4,000,000)
(b) -
(c) (1,200,000)
(d) -
(e) (430,000)
(f) -
(g) (3,200,000)
Restricted compensating balance (2,500,000)
Cash and cash equivalents, 12/31/2024 14,170,000

6 Bills and coins 57,500

PCV-January 8,900
PCF, 12/31/2024 66,400

Bills and coins 57,500

PCVs 33,900
Per count 91,400
Imprest balance 110,000
Shortage (18,600)

7 Book Bank
Reported balances 19,000,000 18,800,000
Deposit in transit 1,450,000
Outstanding checks (700,000)
Note collected by bank 1,900,000
Error in check (540,000)
NSF check (760,000)
Service charge (50,000)
Adjusted CIB 19,550,000 19,550,000

11 % of ownership 40%
 Acquisition cost 540,000
Share in FVANIA
Sh. In CVANIA 360,000
Invty 90,000
Bldg. 150,000 600,000
Gain on acquisition (60,000)

Share in RNI 600,000

Amortization-Invty (90,000)
Amortization-Bldg. (10,000)
Gain on acquisition 60,000
Investment income 560,000

12 Acquisition cost 540,000

Investment income 560,000
Dividends (60,000)
Investment in associate, 12/31/2024 1,040,000

13 Collection on:

Date: Principal Interest

12/31/2022 3,000,000 1,080,000

12/31/2023 3,000,000 720,000
12/31/2024 3,000,000 360,000
Investment in bonds, 1/2/2022

Interest Interest Premium

Date
collected income Amortization
1/1/2022
12/31/2022 1,080,000 930,770 -149,230
17 Current assets Current liabilities
Cash in bank 5,500,000 500,000
Petty cash 40,000
Notes receivable-trade 4,000,000
Accounts receivable 7,500,000 1,500,000
Inventory 3,000,000
Bond sinking fund 3,000,000
Accounts payable 1,000,000 8,000,000
Notes payable-trade 4,000,000
Bonds payable 3,000,000
Accrued expenses 2,000,000
Total 24,040,000 19,000,000

18 Net income 3,280,000

Decrease in inventory 1,300,000
Decrease in AR 1,020,000
Increase in PE (510,000)
Decrease in AP (925,000)
Decrease in AE (400,000)
Depreciation 150,000
CF from OA 3,915,000

21 Revenues and gains

Sales 19,000,000
Interest revenue 500,000
Gain on sale of equipment 200,000
Revaluation surplus during the current year -
Share in the profit of associate 700,000
Unrealized gain on equity investments at FVTPL 250,000
Unrealized gain on debt investments at FVTOCI -
Total 20,650,000
 Expenses and losses
Cost of sales 12,000,000
Interest expense 300,000
Selling costs 1,000,000
General and administrative expenses 600,000
Translation loss on foreign operation -
Unrealized loss on debt investments at FVTPL 140,000
Unrealized loss on equity investments at FVTOCI -
Total 14,040,000

Net income 6,610,000

22 Segments Total Revenue Operating Profit Identifiable Asset

A 20,000,000 3,600,000 40,000,000
B 16,000,000 2,800,000 36,000,000
C 12,000,000 2,400,000 28,000,000
D 6,000,000 1,200,000 16,000,000
E 9,000,000 1,400,000 14,000,000
F 3,000,000 600,000 6,000,000
Total 66,000,000 12,000,000 140,000,000

Minimum 6,600,000 1,200,000 14,000,000

23 1/1 100,000 110,000

2/1 21,000 21,175
4/1 (5,000) (4,125)
7/1 35,000 19,250
WANOSO-basic 146,300

Profit 2,926,000
Dividends on PS 400,000
Profit attributable to OS 2,526,000
 Basic EPS 17.27

WANOSO-basic 146,300
7/1 50,000 27,500
WANOSO-diluted 173,800

Profit attributable to OS 2,526,000

After-tax interest on bonds 35,000
Adjusted profit 2,561,000

Diluted EPS 14.74

27 Inventory, 12/31/2022 P160,000

Add: Purchases (705T + 5T – 10T) 700,000
Cost of goods available for sale 860,000
Less: Estimated cost of goods sold* -660,000
Estimated ending inventory 200,000
Reported inventory, 12/31/2023 180,000
Estimated inventory shortage, 12/31/2023 20,000

Collection on accounts receivable – 2023 900,000

Add: Accounts receivable, 12/31/2023 150,000
Total 1,050,000
Less: Accounts receivable, 1/1/2023 -125,000
Credit sales – 2023 925,000
Add: Cash sales – 2023 175,000
Total sales – 2023 1,100,000
X: Cost ratio (1 – 0.40) 60%
Estimated cost of goods sold 660,000

28 Cost Retail
 Beginning inventory 700,000 1,000,000
Purchases 4,100,000 6,300,000
Markup 700,000
Markdown -500,000
TGAS-Ave. 4,800,000 7,500,000 64.00%

Sales 5,900,000
Normal shoplifting losses 100,000
CoGS-retail 6,000,000

Average
EI-retail 1,500,000
X: Cost ratio 64.00%
EI-cost 960,000

29

30 Cost 4,200,000
Accum. Amort, 12/31/2023 (1,050,000)
CV, 12/31/2023 3,150,000

Amortization expense-2024 630,000

32 Franchise amortization 468,750

Franchise fee expense 350,000
35 FV, 12/31/2022 75,000,000
FV, 12/31/2021 60,000,000
Gain on FV change 15,000,000

36 Interest income on PA 1,007,000

Actuarial G(L) on PA (17,000)
Actual return on PA 990,000

Net change in PA-2023 1,060,000

Interest income on PA (1,007,000)
Contributions to the fund (850,000)
Benefits paid 780,000
Actuarial loss on PA (17,000)

37 Interest cost on DBO 920,000

Interest income on PA (1,007,000)
Service costs 583,000
Retirement benefits expense 496,000

Net change in DBO-2023 658,000

Actuarial gain on DBO 65,000
Benefits paid 780,000
Interest cost on DBO (920,000)
Service costs 583,000

38 CV, 1/1 2,500,000

Purchases 1,000,000
Gain-Price change 200,000
Gain-Physical change 300,000
Sales (400,000)
Harvest (100,000)
Biological assets, 12/31 3,500,000
39 CV of NP 8,800,000
PV of modification (original EIR)
PV of principal 4,917,600
PV of interest 2,738,794 7,656,394
Difference 1,143,606
% 13%
Assessment Substantial

CV of NP 8,800,000
PV of modification (prevailing)
PV of principal 3,976,560
PV of interest 2,417,645 6,394,205
Gain 2,405,795

40 Warranty expense to date, 12/31/2024 144,000

Actual warranty expenditures (90,000)
Warranty liability, 12/31/2024 54,000

41 L1 2,500,000
L2 2,000,000
L3 - Not probable
Total provision 4,500,000

42 CV of bonds converted 512,800

BCPO exercised 10,000
Total 522,800
Total par value of shares issued (500,000)
Share premium 22,800

43 Date Int. paid Int. exp. CV

1/1/2022 6,041,340
 12/31/2022 600,000 483,307 5,924,647
12/31/2023 600,000 473,972 5,798,619
12/31/2024 600,000 463,890 5,662,508
12/31/2025 600,000 453,001 5,515,509

Call price 2,400,000

CV of bonds retired 2,206,204
Loss on retirement 193,796

44 2022 2023
45 No. of share options 50,000 50,000
X: Fair value of share options 76.5 63
Total compensation 3,825,000 3,150,000
1/3 2/3
Compensation to date 1,275,000 2,100,000
Less: Compensation recognized in
prior periods 0 -1,275,000
Compensation expense 1,275,000 825,000

46 Date # of shares outst. Sh. Cap. Sh. Prem.

47 1/1/2024 1,000,000 10,000,000 4,250,000
48 1/5/2024 25,000 250,000 150,000
1/16/2024
2/20/2024 (125,000)
2/25/2024 50,000 500,000 700,000
3/1/2024 285,000 2,850,000
4/1/2024 1,235,000
5/30/2024 125,000 500,000
6/15/2024
7/1/2024 389,250 1,946,250 5,838,750
8/1/2024
12/31/2024
 Total 15,546,250 11,438,750
Appropr.
Unappropr.

49 Unadjusted deficit (60,000,000)

Reduction in inventory (8,000,000)
Reduction in PPE (11,000,000)
Write off of goodwill (6,000,000)
Unrecorded liabs. (5,000,000)
Adjusted deficit (90,000,000)
Existing SP 50,000,000
Remaining deficit to be wiped out (40,000,000)
No. of shares 1,000,000
Par reduction (40)

50 10% cumulative preference share capital, P100 par 2,000,000

Ordinary share capital, P10 par 1,200,000
Subscribed ordinary share capital 400,000
Subscription receivable – Ordinary 100,000
Share premium 300,000
Retained earnings 240,000
Treasury shares – ordinary, 10,000 shares 80,000
TSHE 4,060,000

Par value of PS 2,000,000

LP 600,000
Div in arrears 400,000
TSHE-PS 3,000,000

TSHE-OS 1,060,000
No. of OS outst. 150,000
BV per OS 7.07
53 DTL on TTD-2023 22,400
DTL on TTD-2024 54,400
DTL on TTD-2025 43,200
DTL, 12/31/2022 120,000

54 DTA on DTD-2023 32,000

DTA on DTD-2024 20,400
DTA on DTD-2025 14,400
DTA, 12/31/2022 66,800

Taxable income 1,080,000

Current ITE 324,000

Total ITE 377,200

55 Lease 1
56 PV of rentals 6,340,000
57 PV of RV-G 680,000
LL, 1/1/2022 7,020,000 5,722,000
Payment to lessor 600,000
PV of dismantling 780,000
RUA, 1/1/2022 8,400,000 1,850,000

Lease 2
PV of rentals 7,580,000
PV of PO 620,000
LL, 1/1/2022 8,200,000 7,020,000
IDC 800,000
Lease incentives (200,000)
RUA, 1/1/2022 8,800,000 1,100,000
12,742,000 2,950,000
58 Lease 1
59 FLR, 1/1/2022 929,075 92,908 771,983

Lease 2
PV of rentals 5,400,000
PV of RV-G 285,000
Sales/FLR, 1/1/2022 5,685,000 682,200 4,867,200
CoS 4,150,000
GP 1,535,000 775,108 5,639,183

60 15,000,000

61

64 Acquisition cost 30% 15,000,000

CV of NA acquired 13,250,000
Eqpt. 750,000 14,000,000
Goodwill 1,000,000

Sh in RNI 6,000,000
Amort (150,000)
5,850,000

Acquisition cost 15,000,000

5,850,000
(2,250,000)
GW Amort. (100,000)
Investment in associate, 12/31/2024 18,500,000

65 Cost 3,000,000
Accum. Amort, 12/31/2017 (900,000)
 CV, 12/31/2017 2,100,000
Amort.-2018 (700,000)
CV, 12/31/2018 1,400,000
RA, 12/31/2018 500,000
Impairment 900,000

66 Historical cost 1,200,000

Market value 1,300,000
Estimated cost to complete 100,000
Estimated selling cost 50,000
Replacement cost 1,100,000

PFRS for SME PFRS for SE

Historical cost 1,200,000 1,200,000
Market value 1,300,000
SP-CTS-CTC 1,150,000
LOWER 1,150,000 1,200,000
 PV of 1 at CV,
Total
10% 1/2/2022
4,080,000 0.9091 3,709,128
3,720,000 0.8264 3,074,208
3,360,000 0.7513 2,524,368
9,307,704

Collection on Carrying
Principal value
9,307,704
3,000,000 6,158,474
 Remarks:
Reportable
Reportable
Reportable
Reportable
Reportable
 2024
50,000
76.5
3,825,000
3/3
3,825,000

-2,100,000
1,725,000

RE TS
15,000,000

(410,000)
2,500,000

(2,850,000)

(1,250,000) 10
(800,000)
(7,785,000)
(596,850)
5,375,000
7,933,150 1,250,000 33,668,150
(1,250,000)
6,683,150
-

6,550,000

7,700,000
14,250,000
5 Reported cash and cash equivalents, 12/31/2024 25,500,000
(a) (4,000,000)
(b) -
(c) (1,200,000)
(d) -
(e) (430,000)
(f) -
(g) (3,200,000)
Compensating balance (2,500,000)
Cash and cash equivalents, 12/31/2024 14,170,000

6 Bills and coins 57,500

PCV-January 8,900
PCF, 12/31/2024 66,400

Bills and coins 57,500

PCVs 33,900
Per count 91,400
Imprest balance 110,000
Shortage (18,600)

7 Book Bank
Reported balances 19,000,000 18,800,000
Deposit in transit 1,450,000
Outstanding checks (700,000)
Note collected by bank 1,900,000
Error in check (540,000)
NSF check (760,000)
Service charge (50,000)
Adjusted CIB 19,550,000 19,550,000

11 % of ownership 40%
 Acquisition cost 540,000
Share in FVANIA
Sh. In CVANIA 360,000
Invty 90,000
Bldg. 150,000 600,000
Goodwill (Gain on acquisition) (60,000)

Share in RNI 600,000

Amortization-Invty (90,000)
Amortization-Bldg. (10,000)
Gain on acquisition 60,000
Investment income 560,000

12 Acquisition cost 540,000

Investment income 560,000
Dividends (60,000)
Investment in associate, 12/31/2024 1,040,000

13 Collection on:

Date: Principal Interest

12/31/2022 3,000,000 1,080,000

12/31/2023 3,000,000 720,000
12/31/2024 3,000,000 360,000
Investment in bonds, 1/2/2022

Interest Interest Premium

Date
collected income Amortization
1/1/2022
12/31/2022 1,080,000 930,770 -149,230
17 Current assets Current liabilities
Cash in bank 5,500,000 500,000
Petty cash 40,000
Notes receivable-trade 4,000,000
Accounts receivable 7,500,000 1,500,000
Inventory 3,000,000
Bond sinking fund 3,000,000
Accounts payable 1,000,000 8,000,000
Notes payable-trade 4,000,000
Bonds payable 3,000,000
Accrued expenses 2,000,000
Total 24,040,000 19,000,000

18 Net income 3,280,000

Decrease in inventory 1,300,000
Decrease in AR 1,020,000
Increase in PE (510,000)
Decrease in AP (925,000)
Decrease in AE (400,000)
Depreciation 150,000
CF from OA 3,915,000

21 Revenues and gains

Sales 19,000,000
Interest revenue 500,000
Gain on sale of equipment 200,000
Revaluation surplus during the current year -
Share in the profit of associate 700,000
Unrealized gain on equity investments at FVTPL 250,000
Unrealized gain on debt investments at FVTOCI -
Total 20,650,000
 Expenses and losses
Cost of sales 12,000,000
Interest expense 300,000
Selling costs 1,000,000
General and administrative expenses 600,000
Translation loss on foreign operation -
Unrealized loss on debt investments at FVTPL 140,000
Unrealized loss on equity investments at FVTOCI -
Total 14,040,000

Net income 6,610,000

22 Segments Total Revenue Operating Profit Identifiable Asset

A 20,000,000 3,600,000 40,000,000
B 16,000,000 2,800,000 36,000,000
C 12,000,000 2,400,000 28,000,000
D 6,000,000 1,200,000 16,000,000
E 9,000,000 1,400,000 14,000,000
F 3,000,000 600,000 6,000,000
Total 66,000,000 12,000,000 140,000,000

Minimum 6,600,000 1,200,000 14,000,000

23 1/1 100,000 110,000

2/1 21,000 21,175
4/1 (5,000) (4,125)
7/1 35,000 19,250
WANOSO-basic 146,300

Profit 2,926,000
Dividends on PS 400,000
Profit attributable to OS 2,526,000
 Basic EPS 17.27

WANOSO-basic 146,300
7/1 50,000 27,500
WANOSO-diluted 173,800

Profit attributable to OS 2,526,000

After-tax interest on bonds 35,000
Adjusted profit 2,561,000

Diluted EPS 14.74

27 Inventory, 12/31/2022 P160,000

Add: Purchases (705T + 5T – 10T) 700,000
Cost of goods available for sale 860,000
Less: Estimated cost of goods sold* -660,000
Estimated ending inventory 200,000
Reported inventory, 12/31/2023 180,000
Estimated inventory shortage, 12/31/2023 20,000

Collection on accounts receivable – 2023 900,000

Add: Accounts receivable, 12/31/2023 150,000
Total 1,050,000
Less: Accounts receivable, 1/1/2023 -125,000
Credit sales – 2023 925,000
Add: Cash sales – 2023 175,000
Total sales – 2023 1,100,000
X: Cost ratio (1 – 0.40) 60%
Estimated cost of goods sold 660,000

28 Cost Retail
 Beginning inventory 700,000 1,000,000
Purchases 4,100,000 6,300,000
Markup 700,000
Markdown -500,000
TGAS-Ave. 4,800,000 7,500,000 64.00%

TGAS-FIFO 4,100,000 6,500,000 63.08%

Sales 5,900,000
Normal shoplifting losses 100,000
CoGS-retail 6,000,000

EI-retail 1,500,000
X: Cost ratio 63.00%
EI-cost 945,000

29 A B C
CV 220,000 280,000 300,000
RA 240,000 280,000 210,000
Impairment - - 90,000

FVLCTS 180,000 280,000 210,000

Val. In use 240,000 270,000 190,000
Higher 240,000 280,000 210,000

30 Cost 4,200,000
Accum. Amort, 12/31/2023 (1,050,000)
CV, 12/31/2023 3,150,000

Amortization expense-2024 630,000

32 Franchise amortization 468,750

 Franchise fee expense 350,000

35 FV, 12/31/2021 60,000,000

Cost of IP 50,000,000
Gain on FV change 10,000,000

36 Interest income on PA 1,007,000

Actuarial G(L) on PA (17,000)
Actual return on PA 990,000

Net change in PA-2023 1,060,000

Interest income on PA (1,007,000)
Contributions to the fund (850,000)
Benefits paid 780,000
Actuarial loss on PA (17,000)

37 Interest cost on DBO 920,000

Interest income on PA (1,007,000)
Service costs 583,000
Retirement benefits expense 496,000

Net change in DBO-2023 658,000

Actuarial gain on DBO 65,000
Benefits paid 780,000
Interest cost on DBO (920,000)
Service costs 583,000

38 CV, 1/1 2,500,000

Purchases 1,000,000
Gain-Price change 200,000
Gain-Physical change 300,000
Sales (400,000)
 Harvest (100,000)
Biological assets, 12/31 3,500,000

39 CV of NP 8,800,000
PV of modification (original EIR)
PV of principal 4,917,600
PV of interest 2,738,794 7,656,394
Difference 1,143,606
% 13%
Assessment Substantial

CV of NP 8,800,000
PV of modification (prevailing)
PV of principal 3,976,560
PV of interest 2,417,645 6,394,205
Gain 2,405,795

40 Warranty expense to date, 12/31/2024 144,000

Actual warranty expenditures (90,000)
Warranty liability, 12/31/2024 54,000

41 L1 2,500,000
L2 2,000,000
L3 - Not probable
Total provision 4,500,000

42 CV of bonds converted 512,800

BCPO exercised 10,000
Total 522,800
Total par value of shares issued (500,000)
Share premium 22,800
43 Date Int. paid Int. exp. CV
1/1/2022 6,041,340
12/31/2022 600,000 483,307 5,924,647
12/31/2023 600,000 473,972 5,798,619
12/31/2024 600,000 463,890 5,662,508
12/31/2025 600,000 453,001 5,515,509

Call price 2,400,000

CV of bonds retired 2,206,204
Loss on retirement 193,796

44 2022 2023
45 No. of share options 50,000 50,000
X: Fair value of share options 76.5 63
Total compensation 3,825,000 3,150,000
1/3 2/3
Compensation to date 1,275,000 2,100,000
Less: Compensation recognized in
prior periods 0 -1,275,000
Compensation expense 1,275,000 825,000

46 Date # of shares outst. Sh. Cap. Sh. Prem.

47 1/1/2024 1,000,000 10,000,000 4,250,000
48 1/5/2024 25,000 250,000 150,000
1/16/2024
2/20/2024 (125,000)
2/25/2024 50,000 500,000 700,000
3/1/2024 285,000 2,850,000
4/1/2024 1,235,000
5/30/2024 125,000 500,000
6/15/2024
7/1/2024 389,250 1,946,250 5,838,750
 8/1/2024
12/31/2024
Total 15,546,250 11,438,750
Appropr.
Unappropr.

49 Unadjusted deficit (60,000,000)

Reduction in inventory (8,000,000)
Reduction in PPE (11,000,000)
Write off of goodwill (6,000,000)
Unrecorded liabs. (5,000,000)
Adjusted deficit (90,000,000)
Existing SP 50,000,000
Remaining deficit to be wiped out (40,000,000)
No. of shares 1,000,000
Par reduction (40)

50 10% cumulative preference share capital, P100 par 2,000,000

Ordinary share capital, P10 par 1,200,000
Subscribed ordinary share capital 400,000
Subscription receivable – Ordinary 100,000
Share premium 300,000
Retained earnings 240,000
Treasury shares – ordinary, 10,000 shares 80,000
TSHE 4,060,000

Par value of PS 2,000,000

LP 600,000
Div in arrears 400,000
TSHE-PS 3,000,000

TSHE-OS 1,060,000
 No. of OS outst. 150,000
BV per OS 7.07

53 DTL on TTD-2023 22,400

DTL on TTD-2024 54,400
DTL on TTD-2025 43,200
DTL, 12/31/2022 120,000

54 DTA on DTD-2023 32,000

DTA on DTD-2024 20,400
DTA on DTD-2025 14,400
DTA, 12/31/2022 66,800

Taxable income 1,080,000

Current ITE 324,000

Total ITE 377,200

55 Lease 1
56 PV of rentals 6,340,000
57 PV of RV-G 680,000
LL, 1/1/2022 7,020,000 5,722,000
Payment to lessor 600,000
PV of dismantling 780,000
RUA, 1/1/2022 8,400,000 1,850,000

Lease 2
PV of rentals 7,580,000
PV of PO 620,000
LL, 1/1/2022 8,200,000 7,020,000
IDC 800,000
Lease incentives (200,000)
 RUA, 1/1/2022 8,800,000 1,100,000
12,742,000 2,950,000

58 Lease 1
59 FLR, 1/1/2022 929,075 92,908 771,983

Lease 2
PV of rentals 5,400,000
PV of RV-G 285,000
Sales/FLR, 1/1/2022 5,685,000 682,200 4,867,200
CoS 4,150,000
GP 1,535,000 775,108 5,639,183

60 15,000,000

61

64 Acquisition cost 30% 15,000,000

CV of NA acquired 13,250,000
Eqpt. 750,000 14,000,000
Goodwill 1,000,000

Sh in RNI 6,000,000
Amort (150,000)
5,850,000

Acquisition cost 15,000,000

5,850,000
(2,250,000)
GW Amort. (100,000)
Investment in associate, 12/31/2024 18,500,000
65 Cost 3,000,000
Accum. Amort, 12/31/2017 (900,000)
CV, 12/31/2017 2,100,000
Amort.-2018 (700,000)
CV, 12/31/2018 1,400,000
RA, 12/31/2018 500,000
Impairment 900,000

66 Historical cost 1,200,000

Market value 1,300,000
Estimated cost to complete 100,000
Estimated selling cost 50,000
Replacement cost 1,100,000

PFRS for SME PFRS for SE

Historical cost 1,200,000 1,200,000
Market value 1,300,000
SP-CTS-CTC 1,150,000
LOWER 1,150,000 1,200,000
 PV of 1 at CV,
Total
10% 1/2/2022
4,080,000 0.9091 3,709,128
3,720,000 0.8264 3,074,208
3,360,000 0.7513 2,524,368
9,307,704

Collection on Carrying
Principal value
9,307,704
3,000,000 6,158,474
 Remarks:
Reportable
Reportable
Reportable
Reportable
Reportable
Not reportable
 2024
50,000
76.5
3,825,000
3/3
3,825,000

-2,100,000
1,725,000

RE TS
15,000,000

(410,000)
2,500,000

(2,850,000)

(1,250,000) 10
(800,000)
(7,785,000)
(596,850)
5,375,000
7,933,150 1,250,000 33,668,150
(1,250,000)
6,683,150
-

6,550,000
7,700,000
14,250,000