1

Chapter

1.

1.

2.

2.

(
)

3.

3. ()

()

4.

4.
(1)
(2)

1
2

(3)
(4)
(5)
5.

5.

6.
6.
(1)
(2)
(3)
(4)
(5)

stewardship

7.
7.
(1)
(2)
(3)
(4)
(5)

valuation

8.
8.
 Chapter 1 3

9.

9.
(1)
(2)
(3)
(4)
10.

10.
(1)
(2)
(3)
(4)
(5)
11.

11.

12.

12.

13. principles-based
rules-based
13.



IFRS GAAP

14.

14.

4

other comprehensive income

comprehensive
income

1.
(A) (B)
(C) (D)

1. (D)

2.
(A) (B) (C)
(D)
2. (C)

3. 9 8 31
800
(A) 800 (B) 8,000 (C) 1,600 (D) 16,000
3. (B) 800 ( 10 ) = 8,000

4. 1,000 5%5
(A) 50 (B) 50 (C) 200 (D)
1,000
4. (A) 1,000 5% = 50 ()

5.
(A) (B)
(C)
(D)

 Chapter 1 5

5. (D)

6.

(A) (B) (C) (D)

6. (A)

7. Chan, K. H., A. Y. Lew, and M. Y. J. W. Tong, 2001. Accounting and manage-

ment controls in the classical Chinese novel: A Dream of the Red Mansions. The International
Journal of Accounting 36: 311-327


(A) (B) (C)
(D)
7. (D)

8.
(A) (B) (C)
(D)

8. (D)

9.

(A) (B) (C)
(D)
9.
(C)

10. 1,500
(A) (B) (C) (D)
10.
(BC)
6

11. 9,000 7,000

(A) 2,000 (B) 8,000 (C)
2,000 (D)
11. (A)

12. 7 12 31 400 150

(A) 550 (B) 250 (C) 400 (D) 250
12.
(B)

13. iPhone

(A) (B) (C) (D) 13.
(A)

14.
(A) (B) (C) (D)
14. (C)

300 100 = 200

15. Wii

(A) (B) (C)
(D)
15. (D)

16.
(A) (B) (C) (D)
16. (D)
 Chapter 1 7

17. 1,000
(A) (B) (C) (D) 17.
(B)

18.

(A)

(B)
$400
(C)

(D)
18. (B) (A)
(C)
(D)

19.
(A) (B) (C)
(D) 19.
(C)

20. 8 6 30 900
600 1,000

(A) 500 (B) 1,300 (C) 700 (D) 2,500
20. (B) 900
= 600 1,000

= 1,300

21.
50 20

(A) (B) (C) (D)
21. (B)

22. 4 5 2
5
(A) 7.5
8

(B) 10
(C) 10
(D) 7.5
22. (C)

1. http://www.7-11.com.tw/ http://newmops.tse.
98
com.tw/
http://www.family.com.tw/ 98
1.
98

98 = $111,074,306
98 = $37,776,426

2. http://www.sfb.gov.tw http://www.selaw.com.tw



2. 2020-137174178

3.
(1)
(2)
(3)
(1)
(2)
(3)

4.
30 1 60

1.2
4.

5. IC
 Chapter 1 9

98
30 180
98 30
1,000 5.

30 () 30 () 1, 000 () 180 () = 162,000,000 ()

6. 6 3 1 70
5% 1 1 7 1
6 7 1

6. (1) 1 1 7 1

70 5% 6/12 = 17,500 ()
(2) 3 1 7 1 4

70 5% 4/12 = 11,667 ()

7.1 S 150

65 80
12 1 S

20 150 2

(1) 1 1
12 31 1

(2)
(3) (1) 7.
(1) = 65 + 80 = 145 ()
(2) = 150 2 (65 + 80 + 12) + (20 2) + 150 = 333 ()
(3) = 150 + 150 12 + (20 2) = 328 ()

8. 2,200 12
(1) (2)

8. (1) $2,200
10

$2,200
(2) $2,200 12
$2,200
$2,200

9. 6 $6,084,785
($5,937,151) $2,492,643
( )
9. 62
+
= $6,084,785 $5,937,151 + $2,492,643
= $2,640,277 ()

10. 3 $324,649,378
$311,690,445 3
10. 3 =
= $324,649,378 $311,690,445
= $12,958,933 ()

11. Google, Inc. 2004 8 19 85

100.34 385.1 http://investor.
google.com/ 2010 12 31 Google
11. http://investor.google.com/ Google 2010
2010 12 31 Google = US$57,851,000,000
= US$46,241,000,000

12. 2010 12 31 Google, Inc.

12. 2010 12 31 Google US$ 57,851,000,000
46,241,000,000
2010 12 31 US$
11,610,000,000

13.
1,000 100
1,000 1,000
1,000 1,000

14. 75

 Chapter 1 11

75 210
150

13. 1,000 1,000

14. 75

210
 2
Chapter

1.
= + ( = )

2.

3.

+

4.

1.
(A) (B) (C) A B (D) A
B
(C)

2.
(A) (B) (C) A B (D) A B
(D)

1
2

3.
(A) (B) (C) (D)

(A)

4.

(A) (B) (C) (D)

(B)

5.
(A) (B)
(C) (D)
(B)

6. $1,000 1

(A) $1,000 $1,000 (B) $1,000 $1,000 (C)
$1,000 $1,000 (D) $1,000 $1,000
(B)

7. $1,000

(A) $1,000 (B) $1,000 (C) $1,000 (D)
(B)

8. $10,000

(A) $10,000 (B) $10,000 (C) $10,000 (D)

(A)

9.


 Chapter 2 3 3

(A) (B) (C) A B (D) A B

(C)

10. 1

(A) (B) (C) (D)
(A)

1. $100,000

2. $20,000

$20,000 $20,000
$20,000

3. $100,000 $70,000

$100,000 $70,000
$70,000 $70,000

4.
$10,000 $40,000 5
$10,000 $40,000$50,000
$50,000

5.
(1)
(2)
(3)

(4)


(5)

4

6.

1/12/31
$ 98,000 $ 50,000 $ 72,000 $ 131,000 $ 109,000
27,000 11,500 21,000 75,000 ?
2/12/31
101,000 65,000 ? 145,000 120,000
? 16,500 33,000 34,000 60,000
2
11,000 4,500 5,000 ? 6,500
9,500 ? 11,750 17,000 20,000

(1)
1/12/31
2/12/31
2/12/31
(2)
1/12/31
2/12/31
2
(3) 2/12/31
(4) 2
(5) 1/12/31
(1)
1/12/31 = $98,000 $27,000 = $71,000
2/12/31 = $71,000 + $11,000 + $9,500 = $91,500
2/12/31 = $101,000 $91,500 = $9,500

(2)
1/12/31 = $50,000 $11,500 = $38,500
2/12/31 = $65,000 $16,500 = $48,500
2 = $48,500 $38,500 $4,500 = $5,500
 Chapter 2 5 5

(3)
2/12/31
= [($72,000 $21,000) + ($5,000 + $11,750) ] + $33,000
= $100,750

(4)
2
= ($145,000 $34,000) ($131,000 $75,000) $17,000
= $38,000

(5)
1/12/31
= $109,000 [($120,000 $60,000) ($6,500 +$20,000) ]
= $75,500

1.
(1) 1 $64,000 $42,000
$30,000 1 $250,000

(2) 1 $42,000 $38,0001 $9,000
$7,000
(3) 1 $200,000 $680,000 $70,0001
$200,0001 $720,000 $640,000 1

(1) = $64,000 $42,000 = $22,000
= ($64,000 + $250,000) $30,000 = $284,000
(2) = $42,000 + $38,000 = $80,000
= $80,000 $7,000 = $73,000
= $73,000 ($42,000 + $9,000) = $22,000

(3) 1 = $680,000 $200,000 = $480,000

1 = $200,000 + $720,000 $640,000 = $280,000
1 = $480,000 $280,000 = $200,000
1 = $200,000 + $70,000 = $270,000
6

2.

(1)
(2)
(3)
(4)
(5) 10
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(1)
(2) [ () ]
(3) ()
(4)
(5) ()
(6)
(7) [ () () ]
(8) ()
(9)
(10) ()
(11)
(12)

3.
(1) (2) (3)
(4) (5) (6)
(7) (8)
(1) (2)
(3) (4)
(5) (6)
 Chapter 2 7 7

(7) (8)

4. 3-1 1 3

= +
+ + + = +

3/1 $10,000 $12,000 $15,000 $8,000 $20,000 $25,000

(1) +3,000 3,000 =
(2) 2,000 +5,000 = +3,000
(3) +500 +2,000 +2,500 (4)
1,500 = 1,500
(5) 6,000 +6,000 =
(6) +3,000 +2,000 5,000
(7) +5,000 = +5,000 (8)
+4,000 = +4,000
3/31 $12,000 $17,000 + $16,000 + $13,000 = $21,500 + $36,500
ANS
(1) $3,000
(2) $5,000 $2,000 $3,000
(3) $2,500 $500$2,000
(4) $1,500
(5) $6,000
(6) $5,000 $3,000 $2,000
(7) $5,000 $5,000
(8) $4,000

5. 1 $1,920,000 $1,200,000
$2,480,000 $1,400,000 1

(1)
(2) $100,000
(3) $300,000
(4) $240,000 $38,000
8

= + +
(1) 1 = $1,920,000 $1,200,000 = $720,000
1 = $2,480,000 $1,400,000 = $1,080,000
1 = $1,080,000 $720,000 = $360,000
(2) $360,000 + $100,000 = $460,000
(3) $360,000 $300,000 = $60,000
(4) $360,000 $240,000 + $38,000 = $158,000

6. 1 1 1 1 3 31

$41,500
$30,000 $3,800 33,800
9,650
4,000
4,500
1,500
11,000
1,250
1,700

ANS:


1 3 31

$54,000 $11,000
1,500 30,000
1,700 3,800
41,500 9,650
4,500
1,250
$54,450 $54,450
 Chapter 2 9 9

1 1 1 3 31
$9,650

$ 1,250
4,500
(5,750)
$3,900
0
$3,900

$30,000 $3,800

1 1 1 3 31

$30,000 $3,800 $33,800

3,900 3,900
$30,000 $7,700 $37,700

1 3 31
$44,000 $11,000
1,500 30,000
1,700 7,700
41,500
$48,700 $48,700
10

7. 1 12 31
$33,000

$ 78,000 $30,000
88,000 24,000
3,300 36,000
27,100 17,240
274,040 94,000
49,000 30,000
7,600 3,600

ANS:

1 1 1 12 31

$274,040
(24,000)
(88,000)
(94,000)
(7,600)
(3,600)
$56,840
0
$56,840
Chapter 2 11 11
 3
Chapter

1.
( )

()

2.

3.

()

(1)

(2)

(3)
(4)

1
2

4.

5.

1 2 3 4 5

1.
(A) (B) (C) (D)
(C)

2.
(A) (B) (C) (D)

(A)

3.
(A) (B) (C) (D)
(C)

4.
(A) (B) (C) (D)
(D)

5.
(A) (B)
(C) (D)
(A)

6.
(A) (B) (C) (D)
(B)
 Chapter 3 3

7. (A) (B)
(C) (D)
(B)

8.
(A) (B) (C) (D)
(A)

9.
(A) (B) (C) (D)
(D)

10.
(A)
(B)
(C)
(D)
(A)

1. (1) (10)
( ) ( )

()

A L E
R E

() Dr. Cr.

(1)
(2)
(3) ________ ________
(4)
4

(5)
(6)
(7)
(8)
(9)
(10)

(1) A Dr.
(2) L Cr.
(3) R Cr.
(4) E Cr.
(5) L Cr.
(6) E Dr.
(7) A Dr.
(8) A Dr.
(9) A Dr.
(10) A Dr.

2.

(1)

(2)
(3)
(4)
(5)
(6)
(7)
(8)
 Chapter 3 5

(9)
(10)

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)

3.



(1)
(2) 6
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
6

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

4.

11/1 $390,000
11/6 $67,200
11/18 $63,750
11/29 $18,000

J1

11/1 390,000
390,000

11/6 67,200
67,200

 Chapter 3 7

11/18 63,750
63,750

11/29 18,000
18,000

5. T 4 T

11/1 390,000 11/6 67,200 11/1 390,000
11/18 63,750 11/29 18,000 390,000
368,550

11/6 67,200 11/18 63,750
67,200 63,750

11/29 18,000
18,000

6. 8

8/1 $1,000,000
8/2
8/5 $250,000
8/8
$54,600
8/15 $100,000 8 5
8/27 $11,000
8/31 8 $64,000
8

J1

8/1 1,000,000
1,000,000

8/2

8/5 250,000
250,000

8/8 54,600
54,600

8/15 100,000
100,000

8/27 11,000
11,000

8/31 64,000
64,000

7. T 6 T

8/1 1,000,000 8/15 100,000 8/15 100,000 8/5 250,000
8/27 1,000 8/31 64,000
847,000 150,000
 Chapter 3 9

8/8 54,600 8/1 1,000,000

54,600 1,000,000

8/5 250,000 8/8 54,600
8/27 11,000
250,000 65,600

8/31 64,000

64,000

8. T
1 7

7/1 220,000 7/18 9,900 7/22 9,300 7/5 15,500
7/7 6,000 7/22 9,300
7/29 16,800 7/31 12,000
7/31 5,500
7/31 5,500

7/14 32,000 7/29 16,800 7/1 220,000

7/5 15,500 7/7 6,000
7/14 32,000

7/31 12,000 7/18 9,900
10

J1

7/1 220,000
220,000

7/5 15,500
15,500

7/7 6,000
6,000

7/14 32,000
32,000

7/18 9,900
9,900

7/22 9,300
9,300

7/29 16,800
16,800

7/31 12,000
12,000

 Chapter 3 11

7/31 5,500
5,500

9. 8 1 7

1 7 31

$217,100
15,200
12,000
15,500
$226,200
5,500
220,000
38,000
9,900
$269,700 $269,700

10. 9 1 7

1 7 1 7 31
$38,000
(9,900)
$28,100
0
$28,100
12

1 7 1 7 31

$ 0 $ 0 $ 0
220,000 220,000
28,100 28,100
$220,000 $28,100 $248,100

1 7 31

$217,100 $ 6,200
15,200 5,500
12,000 220,000
15,500 28,100
$259,800 $259,800

1. 2 3
1 3 1 3

1. 3/1 $105,000 $105,000

2. 3/3 $75,000 $15,000 $60,000

3. 3/5 $13,500

4. 3/8 $54,000
 Chapter 3 13

5. 3/20 $13,000

6. 3/25 $9,000

J1

3/1 105,000
105,000

3/3 75,000
15,000
60,000

3/5 13,500
13,500

3/8 54,000
54,000

3/20 13,000
13,000

3/25 9,000
9,000

2. 2 4
1

14

1. $13,000
2. $4,500 $1,000 $3,500
3. $1,100
4. $1,300
5. $2,000
6. $600
7. $750
8. $1,000
9. $3,500
10. $500

101 (1) 201 (25)
105 (10)
120 (12)
150 (15) 310 (51)
320 (55)

501 (81) 401 (61)
502 (82)
503 (83)

(1)
(2)
(3)

(1)
J1

(1) 1 13,000
51 13,000

(2) 15 4,500
1 1,000
 Chapter 3 15

25 3,500

(3) 83 1,100
1 1,100

(4) 1 1,300
61 1,300

(5) 10 2,000
61 2,000

(6) 12 600
1 600

(7) 82 750
1 750

(8) 1 1,000
10 1,000

(9) 25 3,500
1 3,500

(10) 81 500
1 500

(2)
1

(1) J1 13,000 13,000
(2) J1 1,000 12,000
16

(3) J1 1,100 10,900

(4) J1 1,300 12,200
(6) J1 600 11,600
(7) J1 750 10,850
(8) J1 1,000 11,850
(9) J1 3,500 8,350
(10) J1 500 7,850

10

(5) J1 2,000 2,000
(8) J1 1,000 1,000

12

(6) J1 600 600

15

(2) J1 4,500 4,500

25

(2) J1 3,500 3,500
(9) J1 3,500 0

51

(1) J1 13,000 13,000

61

(4) J1 1,300 1,300
(5) J1 2,000 3,300
 Chapter 3 17

81

(10) J1 500 500

82

(7) J1 750 750

83

(3) J1 1,100 1,100

(3)

101 $ 7,850
105 1,000
120 600
150 4,500
201 $ 0
310 13,000
320 0
401 3,300
501 500
502 750
503 1,100
$16,300 $16,300

3. 2 5
1 8
18

1. 8/1 $715,000
2. 8/2 8 $13,000
3. 8/4 $195,000 $72,000 6

4. 8/5 $18,000
5. 8/7 $12,500
6. 8/8 $50,300
7. 8/15 $90,000
8. 8/18 30 $14,400
9. 8/20 8/8
10. 8/24 $4,500
11. 8/28 8/15 $51,000
12. 8/29 $19,000
13. 8/31 $6,600

101 (1) 201 (25)
105 (10)
120 (12)
150 (15) 310 (51)
155 (18) 320 (55)

501 (81) 401 (61)
502 (82)
503 (83)

(1) 8
(2)
(3) 8

(1)
J1

8/1 1 715,000
 Chapter 3 19

51 715,000

8/2 83 13,000
1 13,000

8/4 15 195,000
1 72,000
25 123,000

8/5 1 18,000
61 18,000

8/7 12 12,500
1 12,500

8/8 18 50,300
25 50,300

8/15 10 90,000
61 90,000

8/18 10 14,400
61 14,400

8/20 25 50,300
1 50,300

8/24 12 4,500
25 4,500
20

8/28 1 51,000
10 51,000

8/29 81 19,000
1 19,000

8/31 82 6,600
1 6,600

(2)
1

8/1 J1 715,000 715,000
8/2 J1 13,000 702,000
8/4 J1 72,000 630,000
8/5 J1 18,000 648,000
8/7 J1 12,500 635,500
8/20 J1 50,300 585,200
8/28 J1 51,000 636,200
8/29 J1 19,000 617,200
8/31 J1 6,600 610,600

10

8/15 J1 90,000 90,000
8/18 J1 14,400 104,400
8/28 J1 51,000 53,400

12
 Chapter 3 21

8/7 J1 12,500 12,500
8/24 J1 4,500 17,000

15

8/4 J1 195,000 195,000

18

8/8 J1 50,300 50,300

25

8/4 J1 123,000 123,000
8/8 J1 50,300 173,300
8/20 J1 50,300 123,000
8/24 J1 4,500 127,500

51

8/1 J1 715,000 715,000

61

8/5 J1 18,000 18,000
8/15 J1 90,000 108,000
8/18 J1 14,400 122,400

81

22

8/29 J1 19,000 19,000

82

8/31 J1 6,600 6,600

83

8/2 J1 13,000 13,000

(3)

1 8 31

101 $610,600
105 53,400
120 17,000
150 195,000
155 50,300
201 $127,500
310 715,000
320 0
401 122,400
501 19,000
502 6,600
503 13,000
$964,900 $964,900

4. 2 6
10 10
 Chapter 3 23

1. 10/1 $208,000
2. 10/2 $2,300
3. 10/4 $1,200
4. 10/6 $30,000 $5,000 6

5. 10/10 $178,000
6. 10/10 $6,400
7. 10/15 $19,800
8. 10/20 10/10
9. 10/23 $6,200
10. 10/25 30 $14,500
11. 10/29 10/15 $19,800
12. 10/31 $9,500
13. 10/31 $1,200

101 (1) 201 (25)
105 (10)
120 (12)
150 (15) 305 (51)
155 (18) 310 (55)

501 (81) 401 (61)
502 (82)
503 (83)

(1) 10
(2)
(3) 10
(4) 10 10

(1)
24

J1

10/1 1 208,000
51 208,000

10/2 83 2,300
1 2,300

10/4 12 1,200
1 1,200

10/6 15 30,000
1 5,000
25 25,000

10/10 1 178,000
61 178,000

10/10 18 6,400
25 6,400

10/15 10 19,800
61 19,800

10/20 25 6,400
1 6,400

10/23 12 6,200
25 6,200

10/25 10 14,500
61 14,500
 Chapter 3 25

10/29 1 19,800
10 19,800

10/31 81 9,500
1 9,500

10/31 82 1,200
1 1,200

(2)
1

10/1 J1 208,000 208,000
10/2 J1 2,300 205,700
10/4 J1 1,200 204,500
10/6 J1 5,000 199,500
10/10 J1 178,000 377,500
10/20 J1 6,400 371,100
10/29 J1 19,800 390,900
10/31 J1 9,500 381,400
10/31 J1 1,200 380,200

10

10/15 J1 19,800 19,800
10/25 J1 14,500 34,300
10/29 J1 19,800 14,500

12

26

10/4 J1 1,200 1,200

10/23 J1 6,200 7,400

15

10/6 J1 30,000 30,000

18

10/10 J1 6,400 6,400

25

10/6 J1 25,000 25,000
10/10 J1 6,400 31,400
10/20 J1 6,400 25,000
10/23 J1 6,200 31,200

51

10/1 J1 208,000 208,000

61

10/10 J1 178,000 178,000
10/15 J1 19,800 197,800
10/25 J1 14,500 212,300

81

 Chapter 3 27

10/31 J1 9,500 9,500

82

10/31 J1 1,200 1,200

83

10/2 J1 2,300 2,300

(3)


10 31

101 $380,200
105 14,500
120 7,400
150 30,000
155 6,400
201 $ 31,200
305 208,000
310 0
401 212,300
501 9,500
502 1,200
503 2,300
$451,500 $451,500

(4)


10 1 10 31
$212,300
28

$9,500
1,200
2,300
(13,000)
$ 199,300
0
$ 199,300

10 1 10 31

$ 0 $ 0 $208,000
208,000 208,000
199,300 199,300
$208,000 $199,300 $407,300

10 31
$380,200 $ 31,200
14,500
7,400
30,000 208,000
6,400 199,300
$438,500 $438,500

5. 1
3 1 3 31 $300,000 $75,000
$12,000 $350,000 $100,000 $85,000
$552,0004
1. 4/1 $200,000 $75,000 5
2. 4/1 $60,000
3. 4/8 $60,000 $30,000
4. 4/15 $25,000 $45,000 $5,000
5. 4/16 $20,000
6. 4/25 $100,000
 Chapter 3 29

7. 4/28 $7,000 $4,000

101 1 201 70
105 10 202 80
120 20
155 50 302 100
305 101

501 180 401 150
502 190
503 200
506 210
509 220

J1

(1) 4
(2)

(3) 4
(4) 4/1 4/30 4
(1)
J1

4/1 1 75,000
10 125,000
150 200,000

4/1 80 60,000
1 60,000

30

4/8 50 60,000
1 30,000
80 30,000

4/15 180 25,000

200 45,000
210 5,000
1 75,000

4/16 1 20,000
10 20,000

4/25 1 100,000
70 100,000

4/28 220 7,000

190 4,000
1 11,000

(2)
1

3/31 J1 300,000
4/1 J1 75,000 375,000
4/1 J1 60,000 315,000
4/8 J1 30,000 285,000
4/15 J1 75,000 210,000
4/16 J1 20,000 230,000
4/25 J1 100,000 330,000
4/28 J1 11,000 319,000
 Chapter 3 31

10

3/31 J1 75,000
4/1 J1 125,000 200,000
4/16 J1 20,000 180,000

20

3/31 J1 12,000

50

3/31 J1 350,000
4/8 J1 60,000 410,000

70

3/31 J1 100,000
4/25 J1 100,000 200,000

80

3/31 J1 85,000
4/1 J1 60,000 25,000
4/8 J1 30,000 55,000

100

3/31 J1 552,000

150

4/1 J1 200,000 200,000
32

180

4/15 J1 25,000 25,000

190

4/28 J1 4,000 4,000

200

4/15 J1 45,000 45,000

210

4/15 J1 5,000 5,000

220

4/28 J1 7,000 7,000

(3)


1 4 30

101 $ 319,000
105 180,000
120 12,000
155 410,000

201 $ 200,000
202 55,000
302 552,000
 Chapter 3 33

305 0
401 200,000
501 25,000
502 4,000
503 45,000
506 5,000
509 7,000
$1,007,000 $1,007,000

(4)


1 4 1 4 30
$200,000
$25,000
4,000
45,000
5,000
7,000
(86,000)
$114,000
0
$114,000

1 4 1 4 30

$552,000 $ 0 $552,000

114,000 114,000
$552,000 $114,000 $666,000

1 4 30
$319,000 $200,000
34

180,000 55,000
12,000 552,000
410,000 114,000
$921,000 $921,000

6. 1 11
1 11
11/1 $225,000
11/2 $2,200
11/4 $15,000
11/7 $9,000
11/10 $155,000
11/16 A-Rod $18,000
11/17 $80,000
11/22 $120,000
11/25 11/4 $9,000
11/26 $54,000 11/22
11/29 $5,000
11/30 Cano $12,000
11/30 $35,000

101 (1) 201 (25)
105 (10) 202 (27)
120 (12)
150 (15)
301 (51)
305 (55)

501 (81) 401 (61)
502 (82)
503 (83)
506 (84)

 Chapter 3 35

(1) 11
(2)
(3) 11
(4) 11 11
(1)
J1

11/1 1 225,000
51 225,000

11/2 84 2,200
1 2,200

11/4 12 15,000
27 15,000

11/7 83 9,000
1 9,000

11/10 1 155,000
25 155,000

11/16 1 18,000
61 18,000

11/17 15 80,000
27 80,000

11/22 10 120,000
61 120,000

36

11/25 27 9,000
1 9,000

11/26 1 54,000
10 54,000

11/29 82 5,000
1 5,000

11/30 1 12,000
61 12,000

11/30 81 35,000
1 35,000

(2)
1

11/1 J1 225,000 225,000
11/2 J1 2,200 222,800
11/7 J1 9,000 213,800
11/10 J1 155,000 368,800
11/16 J1 18,000 386,800
11/25 J1 9,000 377,800
11/26 J1 54,000 431,800
11/29 J1 5,000 426,800
11/30 J1 12,000 438,800
11/30 J1 35,000 403,800
 Chapter 3 37

10

11/22 J1 120,000 120,000
11/26 J1 54,000 66,000

12

11/4 J1 15,000 15,000

15

11/17 J1 80,000 80,000

25

11/10 J1 155,000 155,000

27

11/4 J1 15,000 15,000
11/17 J1 80,000 95,000
11/25 J1 9,000 86,000

51

11/1 J1 225,000 225,000

61

11/1 J1 18,000 18,000
38

11/22 J1 120,000 138,000

11/30 J1 12,000 150,000

81

11/30 J1 35,000 35,000

82

11/29 J1 5,000 5,000

83

11/7 J1 9,000 9,000

84

11/2 J1 2,200 2,200

(3)

1 11 30

101 $403,800
105 66,000
120 15,000
150 80,000
201 $155,000
202 86,000
301 225,000
305 0
401 150,000
 Chapter 3 39

501 35,000
502 5,000
503 9,000
506 2,200
$616,000 $616,000

(4)


1 11 1 11 30

$150,000
$35,000
5,000
9,000
2,200
(51,200)
$ 98,800
0
$ 98,800

1 11 1 11 30

$ 0 $ 0 $ 0
225,000 225,000
98,800 98,800
$225,000 $98,800 $323,800

1 11 30
40

$403,800 $155,000
66,000 86,000
15,000 225,000
80,000 98,800

$564,800 $564,800

7.
1 3 1 3 31
$200,000 $55,000 $15,000 $10,000
$200,000 $60,000 $68,000
$352,0004
1. 4/2 $90,000 $20,000
2. 4/5 $234,000 $100,000 5
3. 4/12 $30,000
4. 4/17 $180,000

5. 4/22 $5,000
6. 4/26 $61,000
7. 4/30 $16,0004 $14,000

101 (1) 201 (25)
105 (10) 202 (27)
120 (12)
130 (15)
155 (18) 301 (51)
305 (55)

501 (81) 401 (61)
502 (82)
503 (83)

(1) 4
 Chapter 3 41

(2)
(3) 4
(4) 4/1 4/30 4
(1)

J1

4/2 18 90,000
1 20,000
27 70,000

4/5 1 100,000
10 134,000
61 234,000

4/12 1 30,000
10 30,000

4/17 1 180,000
25 180,000

4/22 82 5,000
1 5,000

4/26 27 61,000
1 61,000

4/30 81 16,000
83 14,000
42

1 30,000

(2)
1

3/31 200,000
4/2 J1 20,000 180,000
4/5 J1 100,000 280,000
4/12 J1 30,000 310,000
4/17 J1 180,000 490,000
4/22 J1 5,000 485,000
4/26 J1 61,000 424,000
4/30 J1 30,000 394,000

10

3/31 J1 55,000
4/5 J1 134,000 189,000
4/12 J1 30,000 159,000

12

3/31 J1 15,000

15

3/31 J1 10,000

18
 Chapter 3 43

3/31 200,000
4/2 J1 90,000 290,000

25

3/31 60,000
4/17 J1 180,000 240,000

27

3/31 68,000
4/2 J1 70,000 138,000
4/26 J1 61,000 77,000

51

3/31 352,000

61

4/5 J1 234,000 234,000

81

4/30 J1 16,000 16,000

82

44

4/22 J1 5,000 5,000

83

4/30 J1 14,000 14,000

(3)

1 4 30
. .
101 $394,000
105 159,000
120 15,000
130 10,000
155 290,000
201 $240,000
202 77,000
301 352,000
305 0
401 234,000
501 16,000
502 5,000
503 14,000

$903,000 $903,000

(4)


1 4 1 4 30
$234,000
$16,000
5,000
14,000
(35,000)
$ 199,000
 Chapter 3 45

0
$ 199,000

1 4 1 4 30

$352,000 $ 0 $352,000

199,000 199,000
$352,000 $199,000 $551,000

1 4 30

$394,000 $240,000
159,000 77,000
15,000
10,000 352,000
290,000 199,000
$868,000 $868,000

8.

1/5/31
46

$162,000
20,000
$64,000
14,000
47,000
208,500
90,000
5,000
331,000
0
188,000
60,825
20.225
7,000
$665,325 $552,225
-------------- -----------

1. $66,200
$177,500
2. $10,000
3. $12,000 $12,000
$12,000
4. $15,000 $1,500 $1,500
5. $10,500 $10,500 $10,500
6. $11,000 $11,000
$11,000
7. $3,000 $33,300
$24,050

1 5 31
 Chapter 3 47

$148,500
20,000
67,200
11,000
35,000
220,500
$124,300
5,000
341,500
0
177,500
70,825
33,725
10,500
31,050
$648,300 $648,300

$148,500 = $162,000 $13,500

$67,200 = $66,200 + $12,000 $11,000
$11,000 = $14,000 $3,000
$35,000 = $47,000 $12,000
$220,500 = $208,500 + $12,000
$124,300 = $90,000 + $12,000 + $33,300 $11,000
$341,500 = $331,000 + $10,500
$70,825 = $60,825 + $10,000
$33,725 = $20,225 + $13,500
$31,050 = $7,000 + $24,050

9.

48

1 199
200 299
300 399
400 499
500 599

101 201
110 212
112
125
130
140
157 301
158 302

400
501
520
530
540
550

10. Intel
www.tsmc.com.tw www.intel.com
 Chapter 3 49

2010 2010 1/1 12/31

2010
2010/12/31 1 29

()

Intel 1,265,067 332,456 1,832,394 1,433,470

419,538 161,605 718,929 578,704

845,529 170,851 1,113,465 854,766

*

4
Chapter

1. accrual-basis accountingcash-basis accounting

(accrual-basis accounting)

2.

(a)
(b)
(c)
(d)

3.

(1)
(2)
(3)
(4)

4.

1
2

(1) () ()

(2) () ()

(3) ()

5.

()


()

1.
(A)
(B)
(C)
(D)
(D)
2.
(A)
(B)
(C)
 Chapter 4 3 3

(D)
(C)

3. 7 31 8 1
8 6 8 6

(A) 7 31 (B) 8 1
(C) 8 5 (D) 8 6
(A)

4.
(A)
(B)
(C)
(D)
(C)

5.
(A) (B)
(C) (D)
(D)

6.
(A) (B)
(C) (D)
(B)

7.
(A)
(B)
(C)
(D)
(C)

8.
(A) (B)
(C) (D)
4

(B)

9.
(1) (2) (3) (4) (5) (6)

(A) (1)(2)(3) (B) (4)(5)(6)
(C) (3)(4)(5)(6) (D) (1)(2)(3)(6)
(D)

1.Mini 201 12 31
1. $13,000
2. $30,000
3. $174,000
4. $38,000
5. $24,000
6. $90,000
7. $18,000



(1) (2)
(3) (4)
(5) (6)
(7)

2.

1.
2.
3.
4.
5.
6.
7.
8.
 Chapter 4 5 5

9.
10.

(1) (2)
(3) (4)
(5) (6)
(7) (8)
(9) (10)

3. 201 4 1 1

1. $122,500
2. 4 $232,200
3. 4 1 $400,000 $100,000 4
$300,000 10% $16,667
$2,500
4. 4 1 $60,000 2
5. 4 $18,000
6. $11,000 4 $3,500

201 4

(1) 201/4/30 122,500

122,500

(2) 201/4/30 232,200

232,200

(3) 201/4/30 16,667

16,667

2,500
2,500
6

(4) 201/4/30 2,500

2,500

(5) 201/4/30 18,000

18,000

(6) 201/4/30 7,500

7,500

4. 6

$775,000
$768,000
$128,000
$24,000
$16,000

1. 6 1 6
2. $192,000
3. 6 1 $1206 50

4. $3,000
(1)
a.
b.

c. 6 1
(2) 6

(1) a. $155,000 $775,000

5
b. 8 $192,000
$16,000 $128,000
8
 Chapter 4 7 7

c. 6 1 250 6 50
$24,000 200
6 1 250

(2) a. 155,000
155,000

b. 16,000
16,000

c. 6,000
6,000
(50 $120 = $6,000)

d. 3,000
3,000

5. 2
$256,000 $116,000
1. 2 $6,600
2. 2 $26,000
3. $88,000
4. $16,667
5. $70,000
6. $5,000
2

($256,000 $116,000) $140,000

88,000
$228,000
$26,000
16,667
5,000
6,600 (54,267)
$173,733
8

6. 201

$ 4,400 $ 2,500
105,400 600
94,600 1,800
15,400 6,400
5,300 13,800
111,800 1,200
132,400 9,400
106,800 40,800
3,800 4,800
230,400 278,200
40,000 7,600
$4,600 $9,200
2,200 3,400

201

201/12/31 278,200
278,200
201/12/31 61,600
40,800
5,300
2,500
9,200
3,800
201/12/31 216,600
216,600
 Chapter 4 9 9

7. 201
T T

(1) 201
(2) 201
10

(3) 201

(1)
16,800
16,800
2,200
12,000
2,200
12,000
3,900
3,900
1,400
1,400

(2)
201/12/31 585,000
585,000

201/12/31 67,500
49,400
2,200
12,000
3,900

201/12/31 517,500
517,500

(3) () $244,800 + () ($33,000 + $517,500) = $795,300

 Chapter 4 11 11

8. 201 12 31

201 12 31

$ 641,040
414,800
68,600
461,000
$ 98,420
364,000
319,440
12,000
600,000
82,200
338,800
117,800
98,200
13,420
51,140
51,140
$1,866,000 $1,866,000

12

201 12 31

$ 641,040 $641,040
414,800 414,800
68,600 68,600
461,000 461,000
$ 98,420 $1,098,420
364,000 364,000
319,440 319,440
12,000 12,000
600,000 600,000
82,200 82,200
338,800 $338,800
117,800 $117,800
98,200 98,200
13,420 13,420
51,140 51,140
51,140 51,140
$1,866,000 $1,866,000 280,560 338,800 1,585,440 1,527,200
58,240 58,240
$338,800 $338,800 $1,585,440 $1,585,440
 Chapter 4 13 13

9. 8
201

201 1 1 12 31

$338,800

$117,800
98,200
13,420
51,140
(280,560)
$ 58,240
0
$ 58,240

201 1 1 12 31

$600,000 $ 82,200 $682,200
58,240 58,240
$600,000 $140,440 $740,440
14

201 12 31

$ 641,040 $ 364,000
414,800 319,440
68,600 12,000
$461,000 51,140
(98,420) $ 746,580
362,580
$ 600,000
140,440
$ 740,440
$1,487,020 $1,487,020

10. 8

(1) 201 12 31
(2) T
(3) 201 12 31

(1)
a. 201/12/31 338,800
338,800
b. 201/12/31 280,560
117,800
98,200
13,420
51,140
c. 201/12/31 58,240
 Chapter 4 15 15

58,240

(2)

(b) 280,560 (a) 338,800 201/1/1 82,200
(c) 58,240 (c) 58,240
338,800 338,800 Bal. 140,440

(3)

201 12 31

$ 641,040
414,800
68,600
461,000
$ 98,420
364,000
319,440
12,000
51,140
600,000
140,440 140,440
$1,585,440 $1,585,440
16

1. 5

$ 72,000
38,000
250,000
$ 75,000
400,000
99,000
780,000
0
227,000

1. $90,000
2. $2,500
3. $7,200
4. $3,333
5. $13,880
6.

(1) 5 31 90,000
90,000
(2) 5 31 2,500
2,500
(3) 5 31 7,200
 Chapter 4 17 17

7,200
(4) 5 31 3,333
3,333
(5) 5 31 24,120
24,120
(6) 5 31 16,500
16,500

2.

8 1

101 $ 78,600 154 $ 5,000
111 40,000 201 71,000
112 67,660 209 25,260
126 68,000 212 5,000
153 100,000 311 220,000
320 28,000
$354,260 $354,260

8
8/5 $21,000 $5,000 7
8/7 $40,500
8/9 8 $95,000
8/12 $90,000
8/17 $19,000
8/19 $25,000
8/22 8 $6,500
8/26 $10,000
18

8/27 8 $14,000
8/30 $3,500

a. 8 $1,800
b. 8 $22,000
c. $6,600
d. $1,200
e. $14,500

(1) 8
(2) 8
8 1

220
407
615
631
726
729
735

(3) 8
(4) 8
(5) 8

(1)
J1

8/5 212 5,000
726 16,000
101 21,000

8/7 101 40,500

112 40,500

8/9 101 95,000

 Chapter 4 19 19

407 95,000

8/12 153 90,000

201 90,000

8/17 126 19,000

201 19,000

8/19 201 25,000

101 25,000

8/22 729 6,500

101 6,500

8/26 726 10,000

101 10,000

8/27 112 14,000

407 14,000

8/30 101 3,500

209 3,500

(2) (4)
101

8/1 78,600
8/5 21,000 57,600
8/7 40,500 98,100
8/9 95,000 193,100
8/19 25,000 168,100
8/22 6,500 161,600
8/26 10,000 151,600
8/30 3,500 155,100

111

8/1 40,000

112

8/1 67,660
20

8/7 40,500 27,160

8/27 14,000 41,160

126

8/1 68,000
8/17 19,000 87,000
8/31 65,000 22,000

153

8/1 100,000
8/12 90,000 190,000

154

8/1 5,000
8/31 1,200 6,200

201

8/1 71,000
8/12 90,000 161,000
8/17 19,000 180,000
8/19 25,000 155,000
8/31 1,800 156,800

209

8/1 25,260
8/30 3,500 28,760
8/31 14,500 14,260

212

8/1 5,000
8/5 5,000 0
8/31 6,600 6,600
 Chapter 4 21 21

311

8/1 220,000

320

8/1 28,000

407

8/9 95,000 95,000
8/27 14,000 109,000
8/31 14,500 123,500

615

8/31 1,200 1,200

631

8/31 65,000 65,000

726

8/5 16,000 16,000
8/26 10,000 26,000
8/31 6,600 32,600

729

22

8/22 6,500 6,500

735

8/31 1,800 1,800

(3)

8/31 1,800
1,800

8/31 65,000
65,000

8/31 6,600
6,600

8/31 1,200
1,200

8/31 14,500
14,500

(5)


8 31

$155,100
40,000
41,160
22,000
190,000
$ 6,200
156,800
14,260
6,600
220,000
28,000
 Chapter 4 23 23

123,500
1,200
65,000
32,600
6,500
1,800
$555,360 $555,360

3.
2

(1) 8
(2) 8
(3) 8

(4) 8

(1)


8 1 8 31

$123,500

$ 1,200
65,000
32,600
6,500
1,800
(107,100)
$ 16,400
0
$ 16,400
24

8 1 8 31

(8/1) $220,000 $28,000 $248,000
16,400 16,400
(8/31) $220,000 $44,400 $264,400

8 31

$155,100 $156,800
40,000 14,260
41,160 6,600
22,000 $177,660
$190,000
(6,200) $220,000
183,800 44,400
$264,400
$442,060 $442,060

(2)
(a) 8 31 123,500
123,500

(b) 8 31 107,100
1,200
65,000
32,600
6,500
1,800

(c) 8 31 16,400
16,400
 Chapter 4 25 25

(3)

(b) 107,100 (a) 123,500 28,000
(c) 16,400 (c) 16,400
123,500 123,500 Bal. 44,400

(4)


8 31

$155,100
40,000
41,160
22,000
190,000
$ 6,200
156,800
14,260
6,600
220,000
44,400
$448,260 $448,260
26

4. 201 6
6

201 6 30

$ 286,300
820,000
106,900
22,900
958,950
$ 372,450
1,486,600
365,200
1,100,000
195,500
22,800
12,300
36,600
699,000
2,272,000
0
1,585,500
69,000
37,100
355,000
99,100
81,700
69,000
68,800
$5,561,350 $5,561,350

(1) 201 6
(2) 201 6 T

(3) 201 6

(1)
(a) 6 30 1,585,500
1,585,500
 Chapter 4 27 27

(b) 6 30 779,700
69,000
37,100
355,000
99,100
81,700
69,000
68,800

(c) 6 30 805,800
805,800

(2)

(b) 779,700 (a) 1,585,500 0
(c) 805,800 (c) 805,800
1,585,500 1,585,500 Bal. 805,800

(3)


201 6 30

$ 286,300
820,000
106,900
22,900
958,950
$ $372,450
1,486,600
365,200
1,100,000
195,500
22,800
12,300
36,600
() 699,000
2,272,000
805,800
28

$4,781,650 $4,781,650

5. 8

1. $35,000
2. $100,000
3. $90,000 $20,000
$15,000
4. $584,000 $116,800
5. $138,000 9 10

8
 Chapter 4 29 29

8 1 8 31

($988,000 + $100,000) $1,088,000

($130,000 + $138,000) $268,000
30,000
94,000
($36,000 + $9,733) 45,733
10,000
($0 + $35,000) 35,000
($0 + $90,000 + $20,000 $15,000) 95,000
(577,733)
$ 510,267
0
$ 510,267

6.
12 31
30

(1)
(2) 12 31
(3) T 350

(4) 12 31

(1)


1 1 12 31

$ 78,800

$ 6,000
5,600
3,100
72,000
9,990
 Chapter 4 31 31

10,000
(106,690)
$ (27,890)
0
$ (27,890)

1 1 12 31

$60,000 $30,000 $90,000
(27,890) (27,890)
$60,000 $ 2,110 $62,110

12 31

$25,110 $17,600
21,000 9,000
3,600 $26,600
$56,800
(17,800) $60,000
39,000 2,110
$62,110
$88,710 $88,710

(2)

12 31 400 78,800
350 78,800
32

12 31 350 106,690
622 6,000
711 5,600
722 3,100
726 72,000
732 9,990
750 10,000

12 31 320 27,890
350 27,890

(3)
320
12/31 27,890 1/1 Bal. 30,000
12/31 Bal. 2,110

350
12/31 106,690 12/31 78,800
12/31 27,890
106,690 106,690

400
12/31 78,800 12/31 Bal. 78,800

622
12/31 Bal. 6,000 12/31 6,000

711
12/31 Bal. 5,600 12/31 5,600

722
12/31 Bal. 3,100 12/31 3,100
 Chapter 4 33 33

726
12/31 Bal. 72,000 12/31 72,000

732
12/31 Bal. 9,990 12/31 9,990

750
12/31 Bal. 10,000 12/31 10,000

(4)

12 31

$ 25,110
21,000
3,600
56,800
$ 17,800
17,600
9,000
60,000
________ 2,110
$106,510 $106,510

7. 201 10 1
12
34

112 620

144 621

150 631

212 718

230 722

a. $48,000 $38,400
b. 12 $20,000
c. $5,500
d. $48,000 12
e. 12 $2,800
f. $7,000 12
g. 10% 12 1

(1) 10 1 12 31
(2)
 Chapter 4 35 35

(3) 12
(4) 3

(1)

J1

12/31 620 12,000

144 12,000

12/31 621 9,600

150 9,600

12/31 631 43,000

126 43,000

12/31 722 16,500

130 16,500

12/31 208 48,000

429 48,000

12/31 112 2,800

429 2,800

12/31 726 7,000

212 7,000

12/31 718 8,333

230 8,333
($1,000,000 10% 1/12 = $8,333)

(2)

101

36

12/31 946,000

112

12/31 J1 2,800 2,800

126

12/31 63,000

12/31 J1 43,000 20,000

130

12/31 60,000

12/31 J1 16,500 43,500

143

12/31 1,270,000

144

12/31 J1 12,000 12,000

149

12/31 380,800

150

 Chapter 4 37 37

12/31 J1 9,600 9,600

201

12/31 133,000

208

12/31 74,000
12/31 J1 48,000 26,000

212

12/31 J1 7,000 7,000

230

12/31 J1 8,333 8,333

275

12/31 1,000,000

311

12/31 1,500,000

429

12/31 681,800
12/31 J1 48,000 729,800
12/31 J1 2,800 732,600
38

620

12/31 J1 12,000 12,000

621

12/31 J1 9,600 9,600

622

12/31 44,000

631

12/31 J1 43,000 43,000

718

12/31 J1 8,333 8,333

722

12/31 J1 16,500 16,500

726

12/31 510,000
12/31 J1 7,000 517,000

732

12/31 115,000

(3)
 Chapter 4 39 39

201 12 31

$ 946,000
2,800
20,000
43,500
1,270,000
$ 12,000
380,800
9,600
133,000
26,000
7,000
8,333
1,000,000
1,500,000
732,600
517,000
115,000
44,000
16,500
43,000
12,000
9,600
8,333
$3,428,533 $3,428,533

(4)

201 10 1 12 31

$732,600

$517,000
115,000
44,000
40

16,500
43,000
12,000
9,600
8,333
(765,433)
$ (32,833)
0
$ (32,833)

201 10 1 12 31

$1,500,000 $ 0 $1,500,000
(32,833) (32,833)

$1,500,000 $(32,833) $1,467,167

201 12 31

$ 946,000 $ 133,000
2,800 26,000
20,000 7,000
43,500 8,333
$1,270,000 1,000,000
(12,000) 1,258,000 $1,174,333
$ 380,800
(9,600) 371,200 $1,500,000
(32,833)
 Chapter 4 41 41

$1,467,167
$2,641,500 $2,641,500

8. 7

(1) 12
(2)
(3) 12
(1)

12 31 732,600
732,600

12 31 765,433
517,000
115,000
44,000
16,500
43,000
12,000
9,600
8,333

12 31 32,833
32,833

(2)

320
12/31 32,833 10/1 Bal. 0
12/31 Bal. 32,833

42

12/31 765,433 12/31 732,600

12/31 32,833
765,433 765,433

429
12/31 732,600 12/31 Bal. 732,600

620
12/31 Bal. 12,000 12/31 12,000

621
12/31 Bal. 9,600 12/31 9,600

622
12/31 Bal. 44,000 12/31 44,000

631
12/31 Bal. 43,000 12/31 43,000

718
12/31 Bal. 8,333 12/31 8,333

722
12/31 Bal. 16,500 12/31 16,500

726
12/31 Bal. 517,000 12/31 517,000

732
12/31 Bal. 115,000 12/31 115,000
 Chapter 4 43 43

(3)

201 12 31

$ 946,000
2,800
20,000
43,500
1,270,000
$ 12,000
380,800
9,600
133,000
26,000
7,000
8,333
1,000,000
1,500,000
(32,833)
$2,663,100 $2,663,100

9.

201
44

(1)
(2) 201 12 31
(3) 201 12 31 T
(4) 201 12 31

(1)

12 31 10,000
 Chapter 4 45 45

10,000

12 31 9,000
9,000

12 31 7,500
7,500

12 31 7,000
7,000

12 31 2,100
2,100

12 31 1,000
1,000

12 31 5,000
5,000

12 31 4,000
4,000

(2)

12 31 94,500
94,500

12 31 77,200
25,600
23,000
15,000
4,000
7,500
2,100

12 31 17,300
17,300

(3)
46

1/1 Bal. 0
12/31 17,300
12/31 Bal. 17,300

12/31 77,200 12/31 94,500
12/31 17,300
94,500 94,500

12/31 94,500 12/31 Bal. 94,500

12/31 Bal. 25,600 12/31 25,600

12/31 Bal. 23,000 12/31 23,000

12/31 Bal. 15,000 12/31 15,000

12/31 Bal. 4,000 12/31 4,000

12/31 Bal. 7,500 12/31 7,500

12/31 Bal. 2,100 12/31 2,100

(4)
 Chapter 4 47 47

201 12 31

$ 72,000
49,000
12,000
8,000
270,000
$ 27,000
32,000
150,000
2,100
7,000
43,600
132,000
17,300
$411,000 $411,000