Jason Agunod

Bookkeeping

Management Report European Retail Services For the period ended 31 March 2022 Prepared by Jason Agunod Prepared on 5 January 2023 For management use only Table of Contents Trial Balance ....................................................................................................................................................3 Balance Sheet ..................................................................................................................................................5 Profit and Loss .................................................................................................................................................6 Quarterly Profit and Loss Summary .................................................................................................................7 Statement of Cash Flows .................................................................................................................................8 Statement of changes in equity........................................................................................................................9 A/R Aging Summary.......................................................................................................................................10 Sales by Customer Detail...............................................................................................................................11 Sales by Customer Summary ........................................................................................................................16 Sales by Product/Service Detail.....................................................................................................................17 Sales by Product/Service Summary ..............................................................................................................24 Transaction List by Supplier...........................................................................................................................25 2/35 Trial Balance As of March 31, 2022 Debit Americas Frist Bank 347.45 Cash on Hand 24,550.00 Accounts Receivable (A/R) 37,394.55 Inventory Asset 17,818.44 Prepaid Dues & Subscription Prepaid Office Rent Supplies on hand 100.00 2,- Accu. Depreciation - Equipment Acer Aspire 7 A715-71G Equipment Credit 5,400.00 6,-,000.00 Lenovo Legion Y520 3,500.00 Lenovo V510 Black 5,500.00 Accounts Payable (A/P) 17,940.71 Costco Business CITI 15,071.00 Income Taxes Payable 8,500.00 Salaries Payable 850.00 Uneraned Consulting Fees Retained Earnings 1,-,732.71 Share Capital 47,415.00 Sale of Service 54,750.49 Sales of Product Income 22,634.90 Cost of sales 15,577.96 Bank Charges 414.97 Commissions and fees 641.84 Dues & Subscritpion Exp 148.68 Freight and Delivery 953.85 Gas Insurance - Legal and professional fees 1,081.00 Marketing & Advertising 2,668.20 Meals and Entertainment Miscellaneous Exp 129.84 1,245.55 Office Expenses 192.52 Office Supplies 300.00 Online Tools Expense 543.90 Purchases 7,900.00 Stationery & Printing 2,600.00 Telephone Expense 1,005.00 Travel 602.00 Utilities 415.00 Other Expense European Retail Services 0.01 3/35 TOTAL European Retail Services Debit Credit PHP174,112.10 PHP174,112.10 4/35 Balance Sheet As of March 31, 2022 Total ASSETS Current Assets Accounts receivable Accounts Receivable (A/R) 37,394.55 Total Accounts receivable Americas Frist Bank Cash on Hand Inventory Asset Prepaid Dues & Subscription Prepaid Office Rent Supplies on hand 37,-,-,-,- Total Current Assets 82,535.44 Long-term assets Accu. Depreciation - Equipment Acer Aspire 7 A715-71G Equipment Lenovo Legion Y520 Lenovo V510 Black Total long-term assets Total Assets -5,400.00 6,-,000.00 3,500.00 5,-,600.00 PHP110,135.44 LIABILITIES AND SHAREHOLDER'S EQUITY Current liabilities: Accounts payable Accounts Payable (A/P) 17,940.71 Total Accounts payable Costco Business CITI Income Taxes Payable Salaries Payable Uneraned Consulting Fees 17,-,071.00 8,-,550.00 Total current liabilities 43,911.71 Shareholders' equity: Net Income Retained Earnings Share Capital Total shareholders' equity Total liabilities and equity European Retail Services 40,541.44 -21,-,-,-,135.44 5/35 Profit and Loss December 2021 - March 2022 Total INCOME Sale of Service Sales of Product Income Sales or Product & Income Total Income 54,-,-,-,149.45 COST OF SALES Cost of sales 15,577.96 Total Cost of Sales 15,577.96 GROSS PROFIT EXPENSES Bank Charges Commissions and fees Depreciation Exp Dues & Subscritpion Exp Freight and Delivery Gas Income Tax Expense Insurance Interest Expense Legal and professional fees Marketing & Advertising Meals and Entertainment Miscellaneous Exp Office Expenses Office Supplies Online Tools Expense Purchases Rent expense Repairs & Maintenance Salaries Expense Shipping and Delivery Expense Stationery & Printing Supplies Expense Telephone Expense Travel Utilities Total Expenses 128,-,-,-,081.00 2,-,-,-,-,-,-,-,462.75 OTHER EXPENSES Other Expense 0.01 Total Other Expenses 0.01 NET EARNINGS European Retail Services PHP13,108.73 6/35 Quarterly Profit and Loss Summary December 2021 - March 2022 Dec 2021 Jan - Mar, 2022 Total 54,750.49 54,750.49 22,634.90 23,228.27 INCOME Sale of Service Sales of Product Income 593.37 Sales or Product & Income 66,170.69 Total Income 66,764.06 66,-,385.39 144,149.45 15,577.96 15,577.96 COST OF SALES Cost of sales Total Cost of Sales 0.00 15,577.96 15,577.96 66,764.06 61,807.43 128,571.49 Bank Charges 414.97 414.97 Commissions and fees 641.84 641.84 148.68 3,- 953.85 953.85 65.66 65.66 GROSS PROFIT EXPENSES Depreciation Exp Dues & Subscritpion Exp 3,- Freight and Delivery Gas Income Tax Expense 28,000.00 Insurance Interest Expense 28,- 50.00 - Legal and professional fees 1,081.00 1,081.00 Marketing & Advertising 2,668.20 2,668.20 129.84 1,- 251.95 3,- Office Supplies 300.00 300.00 Online Tools Expense 543.90 543.90 7,900.00 7,900.00 Meals and Entertainment Miscellaneous Exp Office Expenses 122.11 2,- Purchases Rent expense Repairs & Maintenance Salaries Expense Shipping and Delivery Expense 12,050.00 12,050.00 76.17 76.17 45,260.00 45,260.00 106.52 106.52 Stationery & Printing Supplies Expense Telephone Expense 2,600.00 2,600.00 1,005.00 875.00 2,280.00 602.00 602.00 228.06 415.00 643.06 94,196.77 21,265.98 115,462.75 0.01 0.01 0.00 0.01 0.01 PHP -27,432.71 PHP40,541.44 PHP13,108.73 875.00 1,275.00 Travel Utilities Total Expenses OTHER EXPENSES Other Expense Total Other Expenses NET EARNINGS European Retail Services 7/35 Statement of Cash Flows December 2021 - March 2022 Total CASH FLOWS FROM OPERATING ACTIVITIES Profit for the year 13,108.73 Adjustments for non-cash income and expenses: Accounts Receivable (A/R) Inventory Asset Prepaid Dues & Subscription Prepaid Office Rent Supplies on hand Accu. Depreciation - Equipment Accounts Payable (A/P) Costco Business CITI Income Taxes Payable Salaries Payable Uneraned Consulting Fees Total Adjustments for non-cash income and expenses: Net cash from operating activities -37,394.55 -17,818.44 -100.00 -2,100.00 -225.00 5,-,-,071.00 8,-,550.00 -8,326.28 4,782.45 CASH FLOWS FROM INVESTING ACTIVITIES Acer Aspire 7 A715-71G Equipment Lenovo Legion Y520 Lenovo V510 Black -6,000.00 -18,000.00 -3,500.00 -5,500.00 Net cash used in investing activities -33,000.00 CASH FLOWS FROM FINANCING ACTIVITIES Retained Earnings Share Capital Net cash used in financing activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT END OF YEAR European Retail Services 5,-,-,-,897.45 PHP24,897.45 8/35 Statement of changes in equity As of March 31, 2022 Total Retained Earnings Share Capital Total Equity European Retail Services -21,-,-,682.29 9/35 A/R Aging Summary As of March 31, 2022 Current 1 - 30 31 - 60 61 - 90 91 and over Total Cole Woodman 4,481.90 4,481.90 David Anderson 23,600.00 23,600.00 8,706.30 8,706.30 606.35 606.35 Erin Johnson Katharina Salmen TOTAL European Retail Services PHP0.00 PHP0.00 PHP0.00 PHP37,394.55 PHP0.00 PHP37,394.55 10/35 Sales by Customer Detail December 2021 - March 2022 Date Transaction Type No. Product/Service Memo/Description 1017 Dell Inspiron 17 2in1 (7779) Silver, 17.3" FHD Touch, Core i5-7200U, 12GB, 1TB, Dell Inspiron 17 2in1 (7779) GeForce GT940MX 2GB, Silver Windows 10 Home Qty Sales Price Amount Balance 1.00 1,686.30 1,686.30 1,686.30 1.00 747.345 747.35 2,433.65 Amanda Nopens 01/14/2022 Sales Receipt 01/14/2022 Sales Receipt 1017 Lenovo V510 Black Lenovo V510 Black, 14" HD, Core i3-6006U, 4GB, 128GB SSD, Windows 10 Home 01/14/2022 Sales Receipt 1017 Front end development Front end development 1.00 900.49 900.49 3,334.14 Lenovo Legion Y520 Lenovo Legion Y520, 15.6" FHD, Core i7-7700HQ, 8GB, 128 GB SSD + 1TB HDD, GTX 1050 4GB, Windows 10 Home 1.00 1,700.865 1,700.87 5,035.01 01/14/2022 Sales Receipt 1017 Total for Amanda Nopens PHP5,035.01 Andy Thomas 01/01/2022 Invoice 1014 App Development App Development 1.00 7,500.00 7,500.00 7,500.00 01/01/2022 Invoice 1014 IOS Development IOS Development 1.00 6,750.00 6,750.00 14,250.00 02/05/2022 Refund 1018 App Development App Development -1.00 1,500.00 -1,500.00 12,750.00 Total for Andy Thomas PHP12,750.00 Anine Mahoney European Retail Services 11/35 Date Transaction Type No. Product/Service Memo/Description Qty Sales Price Amount Balance 01/03/2022 Invoice 1015 Front end development Front end development 1.00 6,200.00 6,200.00 6,200.00 01/03/2022 Invoice 1015 Accounting Services Accounting Services 1.00 5,800.00 5,800.00 12,000.00 01/03/2022 Invoice 1015 Backend development Backend development 1.00 5,500.00 5,500.00 17,500.00 Total for Anine Mahoney PHP17,500.00 Cole Woodman 01/22/2022 01/22/2022 01/22/2022 Invoice Invoice Invoice 1020 1020 1020 Acer Aspire 3 A315-31 Black Acer Aspire 3 A315-31 Black, 15.6" HD, Pentium N4200 1.1GHz, 4GB, 128GB SSD, Windows 10 Home 2.00 587.22 1,174.44 1,174.44 Inspiron 15 Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, 2.00 1,118.99 2,237.98 3,412.42 Lenovo V110-15IAP Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd 2.00 534.74 1,069.48 4,481.90 Total for Cole Woodman PHP4,481.90 David Anderson 01/25/2022 Invoice 1022 Front end development Jan Project 1.00 6,200.00 6,200.00 6,200.00 01/25/2022 Invoice 1022 Backend development Jan Project 1.00 5,500.00 5,500.00 11,700.00 01/25/2022 Invoice 1022 Front end development Jan Project 1.00 6,200.00 6,200.00 17,900.00 European Retail Services 12/35 Date Transaction Type No. Product/Service Memo/Description Qty Sales Price Amount Balance 01/25/2022 Invoice 1022 Front end development to reduce charges -1.00 2,250.00 -2,250.00 15,650.00 01/25/2022 Invoice 1022 Backend development Jan Project 1.00 2,500.00 2,500.00 18,150.00 01/25/2022 Invoice 1022 Front end development Jan Project 1.00 1,200.00 1,200.00 19,350.00 01/25/2022 Invoice 1022 Backend development Jan Project 1.00 5,500.00 5,500.00 24,850.00 01/25/2022 Invoice 1022 Front end development to reduce charges -1.00 1,250.00 -1,250.00 23,600.00 Total for David Anderson PHP23,600.00 Erin Johnson 01/26/2022 01/26/2022 01/26/2022 01/26/2022 Invoice Invoice Invoice Invoice European Retail Services Lenovo Yoga 910 Grey Lenovo Yoga 910 Grey, 13.9" FHD Touch, Core i57200U, 8GB, 256GB SSD, Windows 10 Home 1.00 1,799.595 1,799.60 1,799.60 1023 Lenovo Legion Y52015IKBM Lenovo Legion Y52015IKBM, Black, 15.6" FHD IPS, Core i5-7300HQ, 8 GB, 128GB SSD + 2 TB HDD, NVIDIA GeForce GTX 1060 6 GB, FreeDOS + Windows 10 Home 1.00 1,669.365 1,669.37 3,468.97 1023 Toshiba Portege X30-D-10J Black/Blue, 13.3" FHD IPS, Core i5-7200U, 8GB, Toshiba Portege X30-D-10J 256GB SSD, Windows 10 Black/Blue Pro 1.00 1,805.115 1,805.12 5,274.09 2.00 806.985 1,613.97 6,888.06 1023 1023 iPad Mini Retina Wi-Fi + Cellular, 32GB, Silver 13/35 Date 01/26/2022 Transaction Type Invoice No. 1023 Product/Service Memo/Description Lenovo IdeaPad Miix 510 Platinum Silver Lenovo IdeaPad Miix 510 Platinum Silver, 12.2" IPS Touch, Core i5-7200U, 8GB, 256GB SSD, 4G, Windows 10 Pro Qty Sales Price Amount Balance 1.00 1,818.24 1,818.24 8,706.30 Total for Erin Johnson PHP8,706.30 Katharina Salmen 01/20/2022 01/20/2022 01/20/2022 01/20/2022 Invoice Invoice Invoice Invoice European Retail Services 1019 1019 1019 1019 Lenovo ThinkPad E31-80 Lenovo ThinkPad E31-80, 13.3" HD, Celeron 3855U 1.6GHz, 4GB, 128GB SSD, Windows 10 Home 1.00 606.35 606.35 606.35 Inspiron 15 Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, 1.00 1,118.99 1,118.99 1,725.34 Acer Aspire 3 A315-31 Black Acer Aspire 3 A315-31 Black, 15.6" HD, Pentium N4200 1.1GHz, 4GB, 128GB SSD, Windows 10 Home 1.00 587.22 587.22 2,312.56 Lenovo V110-15IAP Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd 1.00 534.74 534.74 2,847.30 14/35 Date 01/22/2022 01/22/2022 Transaction Type Credit Note Credit Note No. 1021 1021 Product/Service Memo/Description Qty Sales Price Amount Balance Lenovo V110-15IAP Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd -1.00 534.74 -534.74 2,312.56 Inspiron 15 Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, -1.00 1,118.99 -1,118.99 1,193.57 Total for Katharina Salmen PHP1,193.57 Sandra Grube 01/06/2022 Invoice 1016 Dell Latitude 5280 Dell Latitude 5280, 12.5" HD, Core i5-7300U, 8GB, 256GB SSD, Windows 10 Pro 01/06/2022 Invoice 1016 Asus MeMO Pad 7" screen, Android, 8GB 1.00 154.485 154.49 1,808.48 1.00 1,909.665 1,909.67 3,718.15 3.00 133.485 400.46 4,118.61 01/06/2022 Invoice 1016 Hewlett Packard Spectre 13-v106na Dark Ash Silver Hewlett Packard Spectre 13-v106na Dark Ash Silver, 13.3" FHD IPS, Core i57200U, 8GB, 256GB SSD, Windows 10 Home 01/06/2022 Invoice 1016 IdeaTab A3500L Black, 7" IPS, Quad-Core 1.2GHz, 8GB, Android 4.2 Total for Sandra Grube TOTAL European Retail Services 1.00 1,653.99 1,653.99 1,653.99 PHP4,118.61 PHP77,385.39 15/35 Sales by Customer Summary December 2021 - March 2022 Total Amanda Nopens 5,035.01 Andy Thomas Anine Mahoney Cole Woodman 12,-,500.00 4,481.90 David Anderson Erin Johnson Katharina Salmen Sandra Grube 23,600.00 8,706.30 1,193.57 4,118.61 TOTAL European Retail Services PHP77,385.39 16/35 Sales by Product/Service Detail December 2021 - March 2022 Date Transaction Type No. Customer Memo/Description 1015 Anine Mahoney Accounting Services Qty Sales Price Amount Balance 1.00 5,800.00 5,800.00 5,800.00 Accounting Services 01/03/2022 Invoice Total for Accounting Services 1.00 PHP5,800.00 Acer Aspire 3 A315-31 Black 01/20/2022 01/22/2022 Invoice Invoice 1019 1020 Katharina Salmen Acer Aspire 3 A315-31 Black, 15.6" HD, Pentium N4200 1.1GHz, 4GB, 128GB SSD, Windows 10 Home 1.00 587.22 587.22 587.22 Cole Woodman Acer Aspire 3 A315-31 Black, 15.6" HD, Pentium N4200 1.1GHz, 4GB, 128GB SSD, Windows 10 Home 2.00 587.22 1,174.44 1,761.66 Total for Acer Aspire 3 A315-31 Black 3.00 PHP1,761.66 App Development 01/01/2022 Invoice 1014 Andy Thomas App Development 1.00 7,500.00 7,500.00 7,500.00 02/05/2022 Refund 1018 Andy Thomas App Development -1.00 1,500.00 -1,500.00 6,000.00 Total for App Development 0.00 PHP6,000.00 Asus MeMO Pad 01/06/2022 Invoice European Retail Services 1016 Sandra Grube 7" screen, Android, 8GB 1.00 154.485 154.49 154.49 17/35 Date Transaction Type No. Customer Memo/Description Total for Asus MeMO Pad Qty Sales Price 1.00 Amount Balance PHP154.49 Backend development 01/03/2022 Invoice 1015 Anine Mahoney Backend development 1.00 5,500.00 5,500.00 5,500.00 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 2,500.00 2,500.00 8,000.00 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 5,500.00 5,500.00 13,500.00 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 5,500.00 5,500.00 19,000.00 Total for Backend development 4.00 PHP19,000.00 Dell Inspiron 17 2in1 (7779) Silver 01/14/2022 Sales Receipt 1017 Amanda Nopens Dell Inspiron 17 2in1 (7779) Silver, 17.3" FHD Touch, Core i5-7200U, 12GB, 1TB, GeForce GT940MX 2GB, Windows 10 Home Total for Dell Inspiron 17 2in1 (7779) Silver 1.00 1,686.30 1.00 1,686.30 1,686.30 PHP1,686.30 Dell Latitude 5280 01/06/2022 Invoice 1016 Sandra Grube Dell Latitude 5280, 12.5" HD, Core i5-7300U, 8GB, 256GB SSD, Windows 10 Pro Total for Dell Latitude 5280 1.00 1,653.99 1.00 1,653.99 1,653.99 PHP1,653.99 Front end development 01/03/2022 Invoice European Retail Services 1015 Anine Mahoney Front end development 1.00 6,200.00 6,200.00 6,200.00 18/35 Date Transaction Type No. Customer Memo/Description Qty Sales Price Amount Balance 01/14/2022 Sales Receipt 1017 Amanda Nopens Front end development 1.00 900.49 900.49 7,100.49 01/25/2022 Invoice 1022 David Anderson to reduce charges -1.00 1,250.00 -1,250.00 5,850.49 01/25/2022 Invoice 1022 David Anderson to reduce charges -1.00 2,250.00 -2,250.00 3,600.49 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 6,200.00 6,200.00 9,800.49 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 6,200.00 6,200.00 16,000.49 01/25/2022 Invoice 1022 David Anderson Jan Project 1.00 1,200.00 1,200.00 17,200.49 Total for Front end development 3.00 PHP17,200.49 Hewlett Packard Spectre 13-v106na Dark Ash Silver 01/06/2022 Invoice 1016 Sandra Grube Hewlett Packard Spectre 13-v106na Dark Ash Silver, 13.3" FHD IPS, Core i57200U, 8GB, 256GB SSD, Windows 10 Home Total for Hewlett Packard Spectre 13-v106na Dark Ash Silver 1.00 1,909.665 1.00 1,909.67 1,909.67 PHP1,909.67 IdeaTab A3500L 01/06/2022 Invoice 1016 Sandra Grube Black, 7" IPS, Quad-Core 1.2GHz, 8GB, Android 4.2 Total for IdeaTab A3500L 3.00 133.485 3.00 400.46 400.46 PHP400.46 Inspiron 15 01/20/2022 Invoice European Retail Services 1019 Katharina Salmen Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, 1.00 1,118.99 1,118.99 1,118.99 19/35 Date 01/22/2022 01/22/2022 Transaction Type Invoice Credit Note No. 1020 1021 Customer Memo/Description Qty Sales Price Amount Balance Cole Woodman Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, 2.00 1,118.99 2,237.98 3,356.97 Katharina Salmen Moon Silver, 15.6", Core i74510U, 8GB, 1TB, Radeon HD R7 M265 2GB, -1.00 1,118.99 -1,118.99 2,237.98 Total for Inspiron 15 2.00 PHP2,237.98 IOS Development 01/01/2022 Invoice 1014 Andy Thomas IOS Development Total for IOS Development 1.00 6,750.00 1.00 6,750.00 6,750.00 PHP6,750.00 iPad Mini Retina 01/26/2022 Invoice 1023 Erin Johnson Wi-Fi + Cellular, 32GB, Silver Total for iPad Mini Retina 2.00 806.985 2.00 1,613.97 1,613.97 PHP1,613.97 Lenovo IdeaPad Miix 510 Platinum Silver 01/26/2022 Invoice 1023 Total for Lenovo IdeaPad Miix 510 Platinum Silver Erin Johnson Lenovo IdeaPad Miix 510 Platinum Silver, 12.2" IPS Touch, Core i5-7200U, 8GB, 256GB SSD, 4G, Windows 10 Pro 1.00 1.00 1,818.24 1,818.24 1,818.24 PHP1,818.24 Lenovo Legion Y520 European Retail Services 20/35 Date 01/14/2022 Transaction Type Sales Receipt No. 1017 Customer Memo/Description Amanda Nopens Lenovo Legion Y520, 15.6" FHD, Core i7-7700HQ, 8GB, 128 GB SSD + 1TB HDD, GTX 1050 4GB, Windows 10 Home Total for Lenovo Legion Y520 Qty Sales Price Amount Balance 1.00 1,700.865 1,700.87 1,700.87 1.00 PHP1,700.87 Lenovo Legion Y520-15IKBM 01/26/2022 Invoice 1023 Erin Johnson Lenovo Legion Y52015IKBM, Black, 15.6" FHD IPS, Core i5-7300HQ, 8 GB, 128GB SSD + 2 TB HDD, NVIDIA GeForce GTX 1060 6 GB, FreeDOS + Windows 10 Home Total for Lenovo Legion Y520-15IKBM 1.00 1,669.365 1.00 1,669.37 1,669.37 PHP1,669.37 Lenovo ThinkPad E31-80 01/20/2022 Invoice Total for Lenovo ThinkPad E31-80 1019 Katharina Salmen Lenovo ThinkPad E31-80, 13.3" HD, Celeron 3855U 1.6GHz, 4GB, 128GB SSD, Windows 10 Home 1.00 1.00 606.35 606.35 606.35 PHP606.35 Lenovo V110-15IAP European Retail Services 21/35 Date 01/20/2022 01/22/2022 01/22/2022 Transaction Type Invoice Invoice Credit Note No. 1019 1020 1021 Customer Memo/Description Qty Sales Price Amount Balance Katharina Salmen Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd 1.00 534.74 534.74 534.74 Cole Woodman Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd 2.00 534.74 1,069.48 1,604.22 Katharina Salmen Asus VivoBook 15 X540NA-GQ008T Chocolate Black, 15.6" HD, Pentium N4200, 4GB, 500GB, Windows 10 Home, En kbd -1.00 534.74 -534.74 1,069.48 Total for Lenovo V110-15IAP 2.00 PHP1,069.48 Lenovo V510 Black 01/14/2022 Sales Receipt Total for Lenovo V510 Black 1017 Amanda Nopens Lenovo V510 Black, 14" HD, Core i3-6006U, 4GB, 128GB SSD, Windows 10 Home 1.00 1.00 747.345 747.35 747.35 PHP747.35 Lenovo Yoga 910 Grey European Retail Services 22/35 Date 01/26/2022 Transaction Type Invoice No. 1023 Customer Memo/Description Erin Johnson Lenovo Yoga 910 Grey, 13.9" FHD Touch, Core i57200U, 8GB, 256GB SSD, Windows 10 Home Total for Lenovo Yoga 910 Grey Qty Sales Price Amount Balance 1.00 1,799.595 1,799.60 1,799.60 1.00 PHP1,799.60 Toshiba Portege X30-D-10J Black/Blue 01/26/2022 Invoice 1023 Total for Toshiba Portege X30-D-10J Black/Blue TOTAL European Retail Services Erin Johnson Toshiba Portege X30-D10J Black/Blue, 13.3" FHD IPS, Core i5-7200U, 8GB, 256GB SSD, Windows 10 Pro 1.00 1,805.115 1,805.12 1.00 PHP1,805.12 32.00 PHP77,385.39 1,805.12 23/35 Sales by Product/Service Summary December 2021 - March 2022 Total Quantity Amount % of Sales Avg Price COS Gross Margin Gross Margin % Accounting Services 1.00 5,800.00 7.49495% 5,800.00 Acer Aspire 3 A315-31 Black 3.00 1,761.66 2.27648% 587.22 1,226.94 534.72 -% App Development Asus MeMO Pad 0.00 1.00 6,- 7.7534% 0.19964% 154.49 102.99 51.50 -% Backend development 4.00 19,000.00 -% 4,750.00 Dell Inspiron 17 2in1 (7779) Silver Dell Latitude 5280 1.00 1.00 1,686.30 1,653.99 2.17909% 2.13734% 1,686.30 1,653.99 1,520.00 1,102.66 - 9.86183%-% Front end development 3.00 17,200.49 -% 5,- Hewlett Packard Spectre 13-v106na Dark Ash Silver IdeaTab A3500L Inspiron 15 - 1,-,237.98 2.46774% 0.51749% 2.89199% 1,-,118.99 1,-,491.98 - -%-%-% IOS Development iPad Mini Retina Lenovo IdeaPad Miix 510 Platinum Silver Lenovo Legion Y520 - 6,750.00 1,613.97 1,818.24 1,700.87 8.72258% 2.08563% 2.34959% 2.19792% 6,-,818.24 1,700.87 1,075.98 1,212.16 1,133.91 - -%-%-% Lenovo Legion Y520-15IKBM Lenovo ThinkPad E31-80 Lenovo V110-15IAP Lenovo V510 Black Lenovo Yoga 910 Grey Toshiba Portege X30-D-10J Black/Blue - 1,-,-,799.60 1,805.12 2.15722% 0.78355% 1.38202% 0.96575% 2.3255% 2.33264% 1,-,799.60 1,805.12 1,-,199.73 1,203.41 - -%-%-%-%-%-% PHP77,385.39 100.00% TOTAL European Retail Services PHP15,577.96 24/35 Transaction List by Supplier December 2021 - March 2022 Date Transaction Type No. Posting Memo/Description Account Amount 01/12/2022 Purchase Order 1022 No Accounts Payable (A/P) 10,124.75 01/14/2022 Bill Yes Accounts Payable (A/P) 7,994.32 01/31/2022 Bill Payment (Check) 4 Yes Americas Frist Bank -7,994.32 01/05/2022 Purchase Order 1023 No Accounts Payable (A/P) 10,650.00 01/10/2022 Bill Yes Accounts Payable (A/P) 7,400.00 01/11/2022 Supplier Credit Yes Accounts Payable (A/P) -500.00 Aaron Simpson Alex Petersen Americas First Bank 01/05/2022 01/28/2022 Expense Expense Yes AUTOMATIC WITHDRAWAL, Bank Charges Americas Frist Bank -45.65 Yes AUTOMATIC WITHDRAWAL, Bank Charges Americas Frist Bank -100.00 Yes APPLE.COM/BILL- CA Costco Business CITI APPLE 12/12/2021 Expense European Retail Services 16.06 25/35 Date Transaction Type 12/18/2021 Expense 12/28/2021 No. Expense Posting Memo/Description Account Amount Yes APPLE.COM/BILL- CA Costco Business CITI 16.06 Yes APPLE.COM/BILL- CA Costco Business CITI 1.99 Yes AUTOMATIC WITHDRAWAL, Atlassian Pty Americas Frist Bank Atlassian Pty 01/19/2022 Expense -100.00 Brandon Williams 01/08/2022 Purchase Order 01/08/2022 1024 No Accounts Payable (A/P) 6,239.95 Bill Yes Accounts Payable (A/P) 6,546.76 01/17/2022 Supplier Credit Yes Accounts Payable (A/P) -177.98 01/31/2022 Bill Payment (Check) Yes Americas Frist Bank -6,546.76 15,000.00 3 Brian Miller 01/18/2022 Bill Yes Accounts Payable (A/P) 01/21/2022 Bill Payment (Check) Yes Americas Frist Bank No Accounts Payable (A/P) -15,000.00 Brian Renner 01/08/2022 Purchase Order European Retail Services 1026 5,065.70 26/35 Date Transaction Type No. Posting Memo/Description Account 01/08/2022 Bill Yes Accounts Payable (A/P) Expense Yes Americas Frist Bank No Accounts Payable (A/P) Amount 3,753.71 Bruce Nelson 01/12/2022 -8,473.46 Bruce Powell 01/08/2022 Purchase Order 1025 6,653.04 Burger King 01/14/2022 Expense Yes 01/13/2022 Expense Yes 01/14/2022 Expense Yes Bill Yes AUTOMATIC WITHDRAWAL, Burger King Americas Frist Bank -100.00 Americas Frist Bank -300.00 Americas Frist Bank -300.00 Carlos Gianfelice AUTOMATIC WITHDRAWAL, Carlos Gianfelice Caset Potter 01/18/2022 Accounts Payable (A/P) 7,464.98 Cathy Ellason European Retail Services 27/35 Date Transaction Type 01/17/2022 Expense No. Posting Memo/Description Account Amount Yes Americas Frist Bank -222.15 Yes Americas Frist Bank -295.00 Charles Zitting 01/12/2022 Check Expense 1 Citi Costco 01/07/2022 Expense Yes AUTOMATIC WITHDRAWAL, Cotsco Credit Card Payment 01/14/2022 Expense Yes AUTOMATIC WITHDRAWAL, Cotsco Credit Card Payment Americas Frist Bank -4,000.00 01/18/2022 Expense Yes AUTOMATIC WITHDRAWAL, Cotsco Credit Card Payment Americas Frist Bank -555.00 Yes AUTOMATIC WITHDRAWAL, Cotsco Credit Card Payment Americas Frist Bank -143.00 -219.89 01/21/2022 Expense Costco Business CITI 249.73 Clark Kimball 01/23/2022 Check Expense 5 Yes Americas Frist Bank Purchase Order 1028 No Accounts Payable (A/P) Clark Ward 01/31/2022 3,000.00 Clint Phillips European Retail Services 28/35 Date Transaction Type No. Posting Memo/Description Account 01/03/2022 Check Expense 2 Yes Americas Frist Bank Yes Costco Business CITI No Accounts Payable (A/P) Amount -1,000.00 Comcast Cable Comm 01/04/2022 Expense 100.00 Cornerstone Construction Renovation 01/03/2022 Purchase Order 1027 3,000.00 Costco gas 01/03/2022 Expense Yes COSTCO GAS #0733 LEHI UT Costco Business CITI 01/11/2022 Bill Yes Accounts Payable (A/P) 01/12/2022 Bill Payment (Check) Yes Americas Frist Bank 01/27/2022 Bill Yes Accounts Payable (A/P) 01/27/2022 Bill Payment (Check) Yes Americas Frist Bank 65.66 Dale Butler 1,000.00 -1,000.00 Dave Morley 2,500.00 -2,500.00 Enviroclean USA LLC European Retail Services 29/35 Date Transaction Type 01/18/2022 Expense Posting Memo/Description Account Yes AUTOMATIC WITHDRAWAL, Enviroclean USA LLC Americas Frist Bank -65.00 Yes AUTOMATIC WITHDRAWAL, Enviroclean USA LLC Americas Frist Bank -455.55 Expense Yes AUTOMATIC WITHDRAWAL, Enviroclean USA LLC Americas Frist Bank -725.00 01/01/2022 Expense Yes Fiverr- NY Costco Business CITI 38.93 01/02/2022 Expense Yes Fiverr- NY Costco Business CITI 73.85 01/03/2022 Expense Yes Costco Business CITI 368.20 Expense Yes GOOGLE*YOUTUBEPREMIUM SUPPORT.GOOGLCA Costco Business CITI 16.06 Costco Business CITI 12.00 01/24/2022 01/24/2022 Expense No. Amount Fiverr Google 12/12/2021 12/24/2021 Expense Yes GOOGLE*YOUTUBEPREMIUM SUPPORT.GOOGLCA 01/01/2022 Expense Yes GOOGLE*YOUTUBEPREMIUM SUPPORT.GOOGLCA Costco Business CITI 22.58 GOOGLE*YOUTUBEPREMIUM SUPPORT.GOOGLCA Costco Business CITI 13.32 Costco Business CITI -18.25 01/02/2022 Expense Yes 02/05/2022 Credit Card Credit Yes European Retail Services 30/35 Date Transaction Type No. Posting Memo/Description Account Amount Expense Yes AUTOMATIC WITHDRAWAL, Hilton Hotels Americas Frist Bank -532.00 Expense Yes AUTOMATIC WITHDRAWAL, Hubstaff Americas Frist Bank -240.00 Deposit Yes MOBILE BANKING FUNDS TRANSFER FROM OWNER's ACCOUNT: Americas Frist Bank 13,000.00 Expense Yes JIMMY JOHNS - 1748 SPRINGVILLE UT Costco Business CITI 20.31 Yes KNEADERS OF SPANISH FORK SPANISH FORK UT Costco Business CITI 23.56 Hilton Hotels 01/10/2022 Hubstaff 01/18/2022 Jason 01/13/2022 JIMMY JOHNS 12/29/2021 KNEADERS OF SPANISH 12/08/2021 Expense L W Supply Spanish Fork, UT European Retail Services 31/35 Date Transaction Type 12/23/2021 Expense 12/29/2021 Expense No. Posting Memo/Description Account Amount Yes COSTCO WHSE #1118 SPANISH FORK UT Costco Business CITI 38.58 Yes COSTCO WHSE #1118 SPANISH FORK UT Costco Business CITI 39.66 Yes AUTOMATIC WITHDRAWAL, LexisNexis Legal & Professional Americas Frist Bank -391.80 Yes AUTOMATIC WITHDRAWAL, LexisNexis Legal & Professional Americas Frist Bank -689.20 Yes AUTOMATIC WITHDRAWAL, Meralco Water & Electricity Americas Frist Bank -500.00 Yes AUTOMATIC WITHDRAWAL, Mercury Drug (First Aid Kit) Americas Frist Bank -139.99 Americas Frist Bank -376.00 Americas Frist Bank -257.84 LexisNexis Legal & Professional 01/31/2022 01/31/2022 Expense Expense Meralco Water & Electricity 01/10/2022 Expense Mercury Drug 01/11/2022 Expense MLH Consular Consulting 01/26/2022 Expense Yes AUTOMATIC WITHDRAWAL, MLH Consular Consulting 01/31/2022 Expense Yes AUTOMATIC WITHDRAWAL, MLH Consular Consulting European Retail Services 32/35 Date Transaction Type No. Posting Memo/Description Account Amount Yes AUTOMATIC WITHDRAWAL, PAYPAL Merchant Charges Americas Frist Bank Yes INTUIT *QuickBooks OnlineCL.INTUIT.COMCA Costco Business CITI Yes AUTOMATIC WITHDRAWAL, SeedX Inc. Innovative Tech Americas Frist Bank Yes SELECTHEALTH ID B- UT Costco Business CITI 81.08 Yes SIDE CAR CAFE SPRINGVILLE UT Costco Business CITI 29.84 PAYPAL 01/12/2022 Expense -19.59 QuickBooks Payments 12/27/2021 Expense 26.79 SeedX Inc. Innovative Tech 01/26/2022 Expense -1,000.00 Selecthealth 01/01/2022 Expense SIDE CAR CAFE 01/04/2022 Expense Smart Globe Internet European Retail Services 33/35 Date Transaction Type 01/31/2022 Expense No. Posting Memo/Description Yes Account Americas Frist Bank Amount -1,005.00 Spare Space Storage 01/04/2022 Expense Yes SPARE SPACE STORAGE-SP- UT Costco Business CITI 70.00 Costco Business CITI 106.52 Yes SUNPRO CORP- UT Costco Business CITI 46.22 Expense Yes THE HOME DEPOT #4417 AMERICAN FORKUT Costco Business CITI 52.53 12/18/2021 Credit Card Credit Yes TMOBILE #4407 LINDON UT Costco Business CITI -3.44 12/25/2021 Expense Yes Costco Business CITI 231.50 02/08/2022 Credit Card Credit Yes Costco Business CITI -85.00 Springville City Corp 12/20/2021 Expense Yes SUNPRO CORP 12/20/2021 Expense THE HOME DEPOT 01/03/2022 Tmobile European Retail Services 34/35 Date Transaction Type No. Posting Memo/Description Account Amount Expense Yes TRAVELERS PERS INS- CT Costco Business CITI 01/03/2022 Expense Yes UPWORK Costco Business CITI 3.00 01/04/2022 Expense Yes UPWORK Costco Business CITI 1.00 01/04/2022 Expense Yes UPWORK Costco Business CITI 4.00 Expense Yes Costco Business CITI 29.95 Costco Business CITI 34.95 TRAVELERS PERS IN 01/03/2022 57.00 UPWORK Wiggy Wash 12/10/2021 12/22/2021 Expense European Retail Services Yes WIGGY WASH SPRINGVILLE- UT 35/35

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