{"text_format":"3","workbook":"xlsx","n_sheets":7,"sheets":["Table of Contents","Bank Reconciliation","Worksheet","Statement of Income ","Classified Balance Sheet","Trial Balances","Post-Closing Trial Balance "],"read":"whole","date_system":"1900"}

{"sheet":"Table of Contents","index":0,"n_rows":13,"n_cols":1,"rows_kept":13}
["Kaileigh Abreu"]
["SUA Month-End/Year-End"]
[]
["Location of Reports"]
[]
["Bank Reconciliation"]
["Worksheet"]
["Statement of Income and Retained Earnings"]
["Comparative Balance Sheet"]
["Aged Trial Balance of Accounts Payable"]
["Trial Balance of Accounts Payable"]
["Trial Balance of Fixed Assets"]
["Post-Closing Trial Balance"]

{"sheet":"Bank Reconciliation","index":1,"n_rows":35,"n_cols":4,"rows_kept":35,"merged":[[0,0,0,4],[1,0,1,4],[2,0,2,4]]}
["Waren Sports Supply"]
["Banck Reconciliation"]
["2017-12-31"]
[]
[null,null,"Bank Statement","General Ledger"]
["Unadjusted Balance, 12-31-17",null,{"v":103372.26,"d":"$103,372.26"},{"v":85818.56,"d":"$85,818.56"}]
["Add: Deposits In Transit "]
["2019-12-26",{"v":10000,"d":"$10,000.00"}]
["2019-12-26",{"v":7855,"d":"$7,855.00"}]
["2019-12-26",{"v":1400,"d":"$1,400.00"}]
["2019-12-28",{"v":10319.4,"d":"$10,319.40"}]
["2019-12-29",{"v":4276,"d":"$4,276.00"}]
["2019-12-29",{"v":1800,"d":"$1,800.00"},{"$f":"SUM(B8:B13)","v":{"v":35650.4,"d":"$35,650.40"}}]
[]
["Deduct: Outstanding Checks"]
["#1118",{"v":1985.21,"d":"$1,985.21"}]
["#1143",{"v":4800,"d":"$4,800.00"}]
["#1152",{"v":346.75,"d":"$346.75"}]
["#1153",{"v":15760.36,"d":"$15,760.36"}]
["#1154",{"v":2885.42,"d":"$2,885.42"}]
["#1155",{"v":1625.83,"d":"$1,625.83"}]
["#1156",{"v":1375.03,"d":"$1,375.03"}]
["#1157",{"v":1470,"d":"$1,470.00"}]
["#1158",{"v":2181,"d":"$2,181.00"}]
["#1159",{"v":12000,"d":"$12,000.00"}]
["#1160",{"v":1800,"d":"$1,800.00"}]
["#1161",{"v":7000,"d":"$7,000.00"},{"$f":"-SUM(B16:B27)","v":{"v":-53229.6,"d":"$(53,229.60)"}}]
[]
["Adjustments:"]
["Bank Service Charge",null,null,{"v":-25.5,"d":"$(25.50)"}]
["Adjusted Balance, 12-31-17",null,{"$f":"SUM(C6:C27)","v":{"v":85793.06,"d":"$85,793.06"}},{"$f":"SUM(D6:D30)","v":{"v":85793.06,"d":"$85,793.06"}}]
[]
["Journal Enrty-Decemeber 31, 2017 ",null,"Debit","Credit"]
[41000,"Other Operating Expenses",{"v":25.5,"d":"$25.50"}]
[10100,"   Cash",null,{"v":25.5,"d":"$25.50"}]

{"sheet":"Worksheet","index":2,"n_rows":66,"n_cols":14,"rows_kept":66,"merged":[[0,0,0,13],[1,0,1,13],[2,0,2,13],[3,0,5,0],[3,1,5,1],[3,2,3,3],[3,4,3,5],[3,6,4,7],[3,8,3,9],[3,10,3,11],[3,12,3,13],[4,2,4,3],[4,4,4,5],[4,8,4,9],[4,10,4,11],[4,12,4,13]]}
["Waren Sports Supply"]
["Year-End Worksheet"]
["2017-12-31"]
["ACCT. NO","Account Title","12-31-16 Post-Closing ",null,"12-31-17 Post-Closing ",null,"Adjustments ",null,"Adjusted",null,"Income ",null,"Balance "]
[null,null,"Trial Balance ",null,"Trial Balance ",{"$nulls":3},"Trial Balance ",null,"Statement ",null,"Sheet"]
[null,null,"Debit ","Credit","Debit ","Credit ","Debit ","Credit ","Debit ","Credit","Debit","Credit","Debit ","Credit"]
[null,"Assets"]
[10100,"Cash",{"v":11025.19,"d":"$11,025.19"},null,{"v":85793.06,"d":"$85,793.06"},{"$nulls":3},{"$f":"IF(SUM(E8:G8)=0,\"\",SUM(E8:G8))","v":{"v":85793.06,"d":"$85,793.06"}},{"$nulls":3},{"$f":"I8","v":{"v":85793.06,"d":"$85,793.06"}}]
[10200,"Accounts Receivable",{"v":11065,"d":"$11,065.00"},null,{"v":49396,"d":"$49,396.00"},{"$nulls":3},{"$f":"IF(SUM(E9:G9)=0,\"\",SUM(E9:G9))","v":{"v":49396,"d":"$49,396.00"}},{"$nulls":3},{"$f":"I9","v":{"v":49396,"d":"$49,396.00"}}]
[10210,"Accounts Receivable from Employees",null,null,{"v":375,"d":"$375.00"},{"$nulls":3},{"v":375,"d":"$375.00"},{"$nulls":3},{"$f":"I10","v":{"v":375,"d":"$375.00"}}]
[10300,"Allowance for Doubtful Accounts",null,{"v":3250.81,"d":"$3,250.81"},{"v":1149.19,"d":"$1,149.19"},null,null,{"v":3814.84,"d":"$3,814.84"},null,{"$f":"IF(SUM(H11:I11)=0,\"\",SUM(H11:I11))","v":{"v":3814.84,"d":"$3,814.84"}},{"$nulls":3},{"$f":"J11","v":{"v":3814.84,"d":"$3,814.84"}}]
[10400,"Inventory",{"v":101681,"d":"$101,681.00"},null,{"v":101681,"d":"$101,681.00"},null,{"v":85196,"d":"$85,196.00"},null,{"v":186877,"d":"$186,877.00"},{"$nulls":3},{"$f":"I12","v":{"v":186877,"d":"$186,877.00"}}]
[10500,"Prepaid Expenses",null,null,{"v":1500,"d":"$1,500.00"},{"$nulls":3},{"v":1500,"d":"$1,500.00"},{"$nulls":3},{"$f":"I13","v":{"v":1500,"d":"$1,500.00"}}]
[10600,"Marketable Securities",null,null,{"v":22819,"d":"$22,819.00"},{"$nulls":3},{"v":22819,"d":"$22,819.00"},{"$nulls":3},{"$f":"I14","v":{"v":22819,"d":"$22,819.00"}}]
[10700,"Interest Receivable",{"$nulls":6},"",{"$f":"IF(SUM(F15:H15)=0,\"\",SUM(F15:H15))","v":""}]
[10800,"Fixed Assets ",{"v":320665,"d":"$320,665.00"},null,{"v":330481.4,"d":"$330,481.40"},{"$nulls":3},{"v":330481.4,"d":"$330,481.40"},{"$nulls":3},{"$f":"I16","v":{"v":330481.4,"d":"$330,481.40"}}]
[10900,"Accumulated Depreciation",null,{"v":81559.5,"d":"$81,559.50"},null,{"v":80309.5,"d":"$80,309.50"},null,{"v":35023.64,"d":"$35,023.64"},null,{"v":115333.14,"d":"$115,333.14"},{"$nulls":3},{"$f":"J17","v":{"v":115333.14,"d":"$115,333.14"}}]
[11000,"Notes Receivable ",null,null,{"v":7000,"d":"$7,000.00"},{"$nulls":3},{"v":7000,"d":"$7,000.00"},{"$nulls":3},{"$f":"I18","v":{"v":7000,"d":"$7,000.00"}}]
[null,"Liabilities",{"$nulls":6},"","",{"$nulls":3},{"$f":"J20","v":{"v":7952.01,"d":"$7,952.01"}}]
[20100,"Accounts Payable",null,{"v":11279.35,"d":"$11,279.35"},null,{"v":7952.01,"d":"$7,952.01"},{"$nulls":3},{"v":7952.01,"d":"$7,952.01"}]
[20200,"Wages and Salaries Payable ",{"$nulls":6},"",""]
[20300,"Federal Income Tax Withheld",null,{"v":1326.76,"d":"$1,326.76"},null,{"v":1415,"d":"$1,415.00"},{"$nulls":3},{"v":1415,"d":"$1,415.00"},{"$nulls":3},{"$f":"IF(SUM(J22:L22)=0,\"\",SUM(J22:L22))","v":{"v":1415,"d":"$1,415.00"}}]
[20400,"State Unemployment Taxes Payable",null,{"v":281.17,"d":"$281.17"},null,{"v":109.82,"d":"$109.82"},{"$nulls":3},{"v":109.82,"d":"$109.82"},{"$nulls":3},{"v":109.82,"d":"$109.82"}]
[20500,"Federal Unemployment Taxes Payable",null,{"v":83.31,"d":"$83.31"},null,{"v":18.56,"d":"$18.56"},{"$nulls":3},{"v":18.56,"d":"$18.56"},{"$nulls":3},{"v":18.56,"d":"$18.56"}]
[20600,"FICA Taxes Payable",null,{"v":1593.3,"d":"$1,593.30"},null,{"v":2196.76,"d":"$2,196.76"},{"$nulls":3},{"v":2196.76,"d":"$2,196.76"},{"$nulls":3},{"v":2196.76,"d":"$2,196.76"}]
[20700,"Federal Income Taxes Payable ",null,{"v":29797,"d":"$29,797.00"},{"$nulls":3},{"v":28406.84,"d":"$28,406.84"},null,{"v":28406.84,"d":"$28,406.84"},{"$nulls":3},{"v":28406.84,"d":"$28,406.84"}]
[20800,"Dividends Payable",{"$nulls":3},{"v":8250,"d":"$8,250.00"},{"$nulls":3},{"v":8250,"d":"$8,250.00"},{"$nulls":3},{"v":8250,"d":"$8,250.00"}]
[20900,"Interest Payable",{"$nulls":5},{"v":106.85,"d":"$106.85"},null,{"v":106.85,"d":"$106.85"},{"$nulls":3},{"v":106.85,"d":"$106.85"}]
[21000,"Notes Payable",{"$nulls":3},{"v":48000,"d":"$48,000.00"},{"$nulls":3},{"v":48000,"d":"$48,000.00"},{"$nulls":3},{"v":48000,"d":"$48,000.00"}]
[21100,"Unearned Revenue",{"$nulls":3},{"v":1800,"d":"$1,800.00"},{"$nulls":3},{"v":1800,"d":"$1,800.00"},{"$nulls":3},{"v":1800,"d":"$1,800.00"}]
[null,"Stockholder's Equity",{"$nulls":7},""]
[26000,"Common Stock",null,{"v":225000,"d":"$225,000.00"},null,{"$f":"D32","v":{"v":225000,"d":"$225,000.00"}},{"$nulls":3},{"v":225000,"d":"$225,000.00"},{"$nulls":3},{"$f":"J32","v":{"v":225000,"d":"$225,000.00"}}]
[27000,"Paid-in Capital in Excess of Par",{"$nulls":6},"",""]
[28000,"Income Summary",{"$nulls":6},"",""]
[29000,"Retained Earnings",null,{"v":90264.99,"d":"$90,264.99"},null,{"$f":"D35","v":{"v":90264.99,"d":"$90,264.99"}},{"$nulls":3},{"v":90264.99,"d":"$90,264.99"},{"$nulls":3},{"$f":"J35","v":{"v":90264.99,"d":"$90,264.99"}}]
[29010,"Dividends Declared",null,null,{"v":8250,"d":"$8,250.00"},{"$nulls":3},{"v":8250,"d":"$8,250.00"},{"$nulls":3},{"$f":"I36","v":{"v":8250,"d":"$8,250.00"}}]
[null,"Revenue and Gross Profit",{"$nulls":6},"",""]
[30100,"Sales",{"$nulls":3},{"v":1602660,"d":"$1,602,660.00"},{"$nulls":3},{"v":1602660,"d":"$1,602,660.00"},null,{"$f":"J38","v":{"v":1602660,"d":"$1,602,660.00"}}]
[30200,"Sales Returns and Allowances",null,null,{"v":61106,"d":"$61,106.00"},{"$nulls":3},{"v":61106,"d":"$61,106.00"},null,{"$f":"I39","v":{"v":61106,"d":"$61,106.00"}}]
[30300,"Sales Discounts Taken",null,null,{"v":15616.22,"d":"$15,616.22"},{"$nulls":3},{"v":15616.22,"d":"$15,616.22"},null,{"$f":"I40","v":{"v":15616.22,"d":"$15,616.22"}}]
[30400,"Cost of Goods Sold",{"$nulls":4},{"v":1033957.16,"d":"$1,033,957.16"},null,{"v":1033957.16,"d":"$1,033,957.16"},null,{"$f":"I41","v":{"v":1033957.16,"d":"$1,033,957.16"}}]
[30500,"Purchases",null,null,{"v":1130697,"d":"$1,130,697.00"},null,null,{"v":1130697,"d":"$1,130,697.00"}]
[30600,"Purchases Returns and Allowances",{"$nulls":3},{"v":19445,"d":"$19,445.00"},{"v":19445,"d":"$19,445.00"},null,null,{"v":19445,"d":"$19,445.00"}]
[30700,"Purchases Discounts Taken",{"$nulls":3},{"v":16605.24,"d":"$16,605.24"},{"v":16605.24,"d":"$16,605.24"},null,null,{"v":16605.24,"d":"$16,605.24"}]
[30800,"Freight-In",null,null,{"v":24506.64,"d":"$24,506.64"},null,null,{"$f":"E45","v":{"v":24506.64,"d":"$24,506.64"}}]
[null,"Other Income/Expenses",{"$nulls":6},""]
[30900,"Gain/Loss on Sale of Fixed Assets",{"$nulls":3},{"v":375,"d":"$375.00"},{"$nulls":3},{"v":375,"d":"$375.00"},null,{"$f":"J47","v":{"v":375,"d":"$375.00"}}]
[31000,"Gain/Loss on Sale of Marketable Securities",{"$nulls":3},{"v":914,"d":"$914.00"},{"$nulls":3},{"v":914,"d":"$914.00"},null,{"$f":"J48","v":{"v":914,"d":"$914.00"}}]
[31100,"Interest/Dividend Income",{"$nulls":3},{"v":1400,"d":"$1,400.00"},{"$nulls":3},{"$f":"IF(SUM(F49:H49)=0,\"\",SUM(F49:H49))","v":{"v":1400,"d":"$1,400.00"}},null,{"$f":"J49","v":{"v":1400,"d":"$1,400.00"}}]
[31200,"Miscellaneous Revenue",{"$nulls":3},{"v":825,"d":"$825.00"},{"$nulls":3},{"v":825,"d":"$825.00"},null,{"$f":"J50","v":{"v":825,"d":"$825.00"}}]
[null,"Expenses",{"$nulls":6},""]
[40100,"Rent Expense",null,null,{"v":57600,"d":"$57,600.00"},{"$nulls":3},{"v":57600,"d":"$57,600.00"},null,{"$f":"I52","v":{"v":57600,"d":"$57,600.00"}}]
[40200,"Advertising Expense",null,null,{"v":22275,"d":"$22,275.00"},{"$nulls":3},{"v":22275,"d":"$22,275.00"},null,{"v":22275,"d":"$22,275.00"}]
[40300,"Office supplies Expense",null,null,{"v":5664.91,"d":"$5,664.91"},{"$nulls":3},{"v":5664.91,"d":"$5,664.91"},null,{"v":5664.91,"d":"$5,664.91"}]
[40400,"Depreciation Expense",{"$nulls":4},{"v":35023.64,"d":"$35,023.64"},null,{"$f":"IF(SUM(E55:G55)=0,\"\",SUM(E55:G55))","v":{"v":35023.64,"d":"$35,023.64"}},null,{"v":35023.64,"d":"$35,023.64"}]
[40500,"Wages and Salaries Expense",null,null,{"v":140450.46,"d":"$140,450.46"},{"$nulls":3},{"v":140450.46,"d":"$140,450.46"},null,{"v":140450.46,"d":"$140,450.46"}]
[40600,"Payroll Tax Expense",null,null,{"v":11594.25,"d":"$11,594.25"},{"$nulls":3},{"v":11594.25,"d":"$11,594.25"},null,{"v":11594.25,"d":"$11,594.25"}]
[40700,"Federal Income Tax Expense ",{"$nulls":4},{"v":28406.84,"d":"$28,406.84"},null,{"v":28406.84,"d":"$28,406.84"},null,{"v":28406.84,"d":"$28,406.84"}]
[40800,"Interest Expense ",{"$nulls":4},{"v":106.85,"d":"$106.85"},null,{"v":106.85,"d":"$106.85"},null,{"$f":"I59","v":{"v":106.85,"d":"$106.85"}}]
[40900,"Bad Debt Expense ",{"$nulls":4},{"v":3814.84,"d":"$3,814.84"},null,{"v":3814.84,"d":"$3,814.84"},null,{"$f":"I60","v":{"v":3814.84,"d":"$3,814.84"}}]
[41000,"Other Operating Expenses ",null,null,{"v":29585.75,"d":"$29,585.75"},{"$nulls":3},{"v":29585.75,"d":"$29,585.75"},null,{"$f":"I61","v":{"v":29585.75,"d":"$29,585.75"}}]
[]
[null,"Sub-Totals",{"$nulls":8},{"$f":"SUM(K39:K61)","v":{"v":1445201.9200000002,"d":"$1,445,201.92"}},null,null,{"$f":"SUM(N8:N61)","v":{"v":532668.81,"d":"$532,668.81"}}]
[null,"Net Income (Loss)",{"$nulls":8},{"$f":"L65-K63","v":{"v":160972.07999999984,"d":"$160,972.08"}},null,null,{"$f":"K64","v":{"v":160972.07999999984,"d":"$160,972.08"}}]
[null,"Totals",{"$f":"SUM(C8:C61)","v":{"v":444436.19,"d":"$444,436.19"}},{"$f":"SUM(D8:D61)","v":{"v":444436.19,"d":"$444,436.19"}},{"$f":"SUM(E8:E61)","v":{"v":2107540.88,"d":"$2,107,540.88"}},{"$f":"SUM(F8:F61)","v":{"v":2107540.8800000004,"d":"$2,107,540.88"}},{"$f":"SUM(G8:G61)","v":{"v":1222555.5700000003,"d":"$1,222,555.57"}},{"v":1222555.8099999998,"d":"$1,222,555.81"},{"v":2137693.3799999994,"d":"$2,137,693.38"},{"$f":"SUM(J8:J61)","v":{"v":2174893.0500000003,"d":"$2,174,893.05"}},{"$f":"K63+K64","v":{"v":1606174,"d":"$1,606,174.00"}},{"v":1606174,"d":"$1,606,174.00"},{"v":692491.46,"d":"$692,491.46"},{"$f":"N63+N64","v":{"v":693640.8899999999,"d":"$693,640.89"}}]
[{"$nulls":9},"RK"]

{"sheet":"Statement of Income ","index":3,"n_rows":42,"n_cols":3,"rows_kept":42,"merged":[[0,0,0,4],[1,0,1,4],[2,0,2,4]]}
["Waren Sports Supply"]
["Statement Of Income and Reatined Earnings"]
["For the Year Ended December 31, 2017"]
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["Revenue"]
["Sales ",null,{"$f":"Worksheet!F38","v":{"v":1602660,"d":"$1,602,660.00"}}]
["Less: Sales Returns and allowances",null,{"$f":"Worksheet!I39","v":{"v":61106,"d":"$61,106.00"}}]
["         Sales Discounts taken",null,{"$f":"Worksheet!I40","v":{"v":15616.22,"d":"$15,616.22"}}]
[" Net Sales",null,{"$f":"C6-C7-C8","v":{"v":1525937.78,"d":"$1,525,937.78"}}]
["Cost of Goods Sold "]
["Beginning Inventory ",{"$f":"Worksheet!E12","v":{"v":101681,"d":"$101,681.00"}}]
["Net Purchases ",{"v":1004509.36,"d":"$1,004,509.36"}]
["Freight-In",{"$f":"Worksheet!E45","v":{"v":24506.64,"d":"$24,506.64"}}]
["Goods Available for sale",{"$f":"SUM(B11:B13)","v":{"v":1130696.9999999998,"d":"$1,130,697.00"}}]
["Less: Ending Inventory ",{"$f":"Worksheet!I12","v":{"v":186877,"d":"$186,877.00"}}]
[" Cost of goods sold ",null,{"v":1033957.16,"d":"$1,033,957.16"}]
["Gross Margin",null,{"$f":"C9-C16","v":{"v":491980.62,"d":"$491,980.62"}}]
["Operating Expenses"]
["Rent Expense ",null,{"$f":"Worksheet!E52","v":{"v":57600,"d":"$57,600.00"}}]
["Adversting Expense ",null,{"$f":"Worksheet!E53","v":{"v":22275,"d":"$22,275.00"}}]
["Office Supply expense ",null,{"$f":"Worksheet!I54","v":{"v":5664.91,"d":"$5,664.91"}}]
["Depreciation expense",null,{"$f":"Worksheet!H17","v":{"v":35023.64,"d":"$35,023.64"}}]
["Wages and salaries expense ",null,{"$f":"Worksheet!E56","v":{"v":140450.46,"d":"$140,450.46"}}]
["Payroll taxe expense ",null,{"$f":"Worksheet!E57","v":{"v":11594.25,"d":"$11,594.25"}}]
["Bad debt expense ",null,{"$f":"Worksheet!H11","v":{"v":3814.84,"d":"$3,814.84"}}]
["Other operation expense ",null,{"$f":"Worksheet!E61","v":{"v":29585.75,"d":"$29,585.75"}}]
[" Total operating expense ",null,{"$f":"SUM(C19:C26)","v":{"v":306008.85000000003,"d":"$306,008.85"}}]
[" Operating Income",null,{"$f":"C17-C27","v":{"v":185971.76999999996,"d":"$185,971.77"}}]
["Other Income - Miscellaneous Income"]
["Gain on sale of fixed assets ",null,{"$f":"Worksheet!L47","v":{"v":375,"d":"$375.00"}}]
["gain on sale of marketable securities",null,{"$f":"Worksheet!L48","v":{"v":914,"d":"$914.00"}}]
["Interest/dividend income",null,{"$f":"Worksheet!L49","v":{"v":1400,"d":"$1,400.00"}}]
["Miscellaneous Income",null,{"$f":"Worksheet!L50","v":{"v":825,"d":"$825.00"}}]
[null,null,{"$f":"SUM(C30:C33)","v":{"v":3514,"d":"$3,514.00"}}]
["Other Expense- Interst expense ",null,{"$f":"Worksheet!G59","v":{"v":106.85,"d":"$106.85"}}]
["Income before taxes ",null,{"$f":"C28+C34+C35","v":{"v":189592.61999999997,"d":"$189,592.62"}}]
["Federal Income taxes ",null,{"$f":"Worksheet!I58","v":{"v":28406.84,"d":"$28,406.84"}}]
["Net Income",null,{"$f":"C36+C37","v":{"v":217999.45999999996,"d":"$217,999.46"}}]
["Retained Earnings - Beginning of year ",null,{"$f":"Worksheet!F35","v":{"v":90264.99,"d":"$90,264.99"}}]
[null,null,{"$f":"C38+C39","v":{"v":308264.44999999995,"d":"$308,264.45"}}]
["Less: Dividend declared ",null,{"$f":"Worksheet!I36","v":{"v":8250,"d":"$8,250.00"}}]
["Retained earnings - End of year ",null,{"$f":"C40-C41","v":{"v":300014.44999999995,"d":"$300,014.45"}}]

{"sheet":"Classified Balance Sheet","index":4,"n_rows":35,"n_cols":3,"rows_kept":35,"merged":[[0,0,0,2],[1,0,1,2],[2,0,2,2],[4,0,4,2]]}
["Waren Sports Supply "]
["Balance Sheet "]
["At December 31, 2016 and 2017"]
[]
["Assets "]
["Current Assets",2017,2016]
["Cash ",{"$f":"Worksheet!I8","v":{"v":85793.06,"d":"$85,793.06"}},{"$f":"Worksheet!C8","v":{"v":11025.19,"d":"$11,025.19"}}]
["Accounts Receivable",{"$f":"Worksheet!E9","v":{"v":49396,"d":"$49,396.00"}},{"$f":"Worksheet!C9-Worksheet!D10","v":{"v":11065,"d":"$11,065.00"}}]
["Account Receivable from employees",{"$f":"Worksheet!F47","v":{"v":375,"d":"$375.00"}}]
["Inventory",{"$f":"Worksheet!I12","v":{"v":186877,"d":"$186,877.00"}},{"$f":"Worksheet!E12","v":{"v":101681,"d":"$101,681.00"}}]
["Prepaid expenses",{"$f":"Worksheet!E13","v":{"v":1500,"d":"$1,500.00"}}]
["Marketable securities",{"$f":"Worksheet!E14","v":{"v":22819,"d":"$22,819.00"}},0]
["  Total Current Assests",{"$f":"SUM(B7:B12)","v":{"v":346760.06,"d":"$346,760.06"}},{"$f":"SUM(C7:C12)","v":{"v":123771.19,"d":"$123,771.19"}}]
["Note Receivable "]
["Total Assets",{"$f":"Worksheet!E18","v":{"v":7000,"d":"$7,000.00"}}]
["Fixed Assets "]
["Net of Accumulated Depreciation",{"$f":"Worksheet!E16-Worksheet!F17","v":{"v":250171.90000000002,"d":"$250,171.90"}},{"$f":"Worksheet!C16-Worksheet!D17","v":{"v":239105.5,"d":"$239,105.50"}}]
["     Total Assets "]
["Liabilites and Stockholders' Equity "]
["Current Liabilities "]
["Unearned Revenue",{"$f":"Worksheet!F30","v":{"v":1800,"d":"$1,800.00"}}]
["Accounts payable ",{"$f":"Worksheet!F20","v":{"v":7952.01,"d":"$7,952.01"}},{"$f":"Worksheet!D20","v":{"v":11279.35,"d":"$11,279.35"}}]
["Payroll taxes withheld and payable",{"$f":"Worksheet!F22+Worksheet!F23+Worksheet!F24+Worksheet!F24+Worksheet!F25","v":{"v":3758.7,"d":"$3,758.70"}},{"$f":"Worksheet!D22+Worksheet!D23+Worksheet!D24+Worksheet!D25","v":{"v":3284.54,"d":"$3,284.54"}}]
["Federal income taxes payable ",{"$f":"Worksheet!I58","v":{"v":28406.84,"d":"$28,406.84"}},{"$f":"Worksheet!D26","v":{"v":29797,"d":"$29,797.00"}}]
["Interest Payable",{"$f":"Worksheet!H28","v":{"v":106.85,"d":"$106.85"}}]
["Dividend Payable ",{"$f":"Worksheet!F27","v":{"v":8250,"d":"$8,250.00"}},0]
["  Total Current Liabilities ",{"$f":"SUM(B21:B26)","v":{"v":50274.4,"d":"$50,274.40"}},{"$f":"SUM(C22:C26)","v":{"v":44360.89,"d":"$44,360.89"}}]
["Note Payable"]
["Total Liabilties",{"$f":"Worksheet!F29","v":{"v":48000,"d":"$48,000.00"}},0]
[null,{"$f":"SUM(B27:B29)","v":{"v":98274.4,"d":"$98,274.40"}},{"$f":"C27","v":{"v":44360.89,"d":"$44,360.89"}}]
["Stockholders' Equity"]
["Common Stock",{"$f":"Worksheet!J32","v":{"v":225000,"d":"$225,000.00"}},{"$f":"Worksheet!J32","v":{"v":225000,"d":"$225,000.00"}}]
["Retained Earnings",{"$f":"Worksheet!K64","v":{"v":160972.07999999984,"d":"$160,972.08"}},{"$f":"Worksheet!F35","v":{"v":90264.99,"d":"$90,264.99"}}]
["   Total Stockholders' Equity ",{"$f":"B32+B33","v":{"v":385972.07999999984,"d":"$385,972.08"}},{"$f":"C32+C33","v":{"v":315264.99,"d":"$315,264.99"}}]
["Total Liabilties and Stockholders' Equity"]

{"sheet":"Trial Balances","index":5,"n_rows":34,"n_cols":7,"rows_kept":34,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[4,3,4,6],[12,0,12,6],[13,0,13,6],[14,0,14,6],[22,0,22,6],[23,0,23,6],[24,0,24,6]]}
["Waren Sports Supply "]
["Accounts Receivable Aged Trial Balance"]
["2017-12-31"]
[]
[{"$nulls":3},"Age in Days"]
["Cust. No.","Customer","Amount Due","Current ","31-60","61-90","Over 90"]
[408,"Branch College ",{"v":1200,"d":"$1,200.00"},{"$nulls":3},{"v":1200,"d":"$1,200.00"}]
[409,"Univ. of Southern Iowa",{"v":19894,"d":"$19,894.00"},{"v":19894,"d":"$19,894.00"}]
[410,"Eastern Wisconsin Univ. ",{"v":28302,"d":"$28,302.00"},{"v":8397,"d":"$8,397.00"},{"v":19905,"d":"$19,905.00"},null,0]
[null,"Total ",{"$f":"SUM(C7:C9)","v":{"v":49396,"d":"$49,396.00"}},{"$f":"SUM(D8:D9)","v":{"v":28291,"d":"$28,291.00"}},{"$f":"E9","v":{"v":19905,"d":"$19,905.00"}},null,{"$f":"G7","v":{"v":1200,"d":"$1,200.00"}}]
[null,null,"NF"]
[]
["Waren Sports Supply"]
["Accounts Payable Trial Balance"]
["2017-12-31"]
[]
["Vend. No.","Name ",null,null,"Amount Payable "]
[253,"Chicago Office Supply",null,null,{"v":4302.01,"d":"$4,302.01"}]
[261,"Gillett Consulting",null,null,{"v":3650,"d":"$3,650.00"}]
[null,null,"Total ",null,{"$f":"SUM(E18:E19)","v":{"v":7952.01,"d":"$7,952.01"}},"NF"]
[]
[]
["Waren Sports Supply"]
["Fixed Asset Trial Balance"]
["2017-12-31"]
[]
["Asset",null,"Cost ","Accum. Dep.","Net Book Value"]
["Office Furniture",null,{"v":49500,"d":"$49,500.00"},{"v":49500,"d":"$49,500.00"}]
["Delivery Trucks",null,{"v":69255,"d":"$69,255.00"},{"v":34627.5,"d":"$34,627.50"},{"v":34627.5,"d":"$34,627.50"}]
["Inventory Handling System ",null,{"v":200600,"d":"$200,600.00"},{"v":30099,"d":"$30,099.00"},{"v":170561,"d":"$170,561.00"}]
["14 GB Rack Server ",null,{"v":7367,"d":"$7,367.00"},{"v":736.7,"d":"$736.70"},{"v":6630.3,"d":"$6,630.30"}]
["11-inch Tablet",null,{"v":3699.4,"d":"$3,699.40"},{"v":369.94,"d":"$369.94"},{"v":3329.46,"d":"$3,329.46"}]
[null,null,{"$f":"SUM(C28:C32)","v":{"v":330421.4,"d":"$330,421.40"}},{"$f":"SUM(D28:D32)","v":{"v":115333.14,"d":"$115,333.14"}},{"$f":"SUM(E29:E32)","v":{"v":215148.25999999998,"d":"$215,148.26"}}]
[null,null,"NF"]

{"sheet":"Post-Closing Trial Balance ","index":6,"n_rows":32,"n_cols":4,"rows_kept":32,"merged":[[0,0,0,4],[1,0,1,4],[2,0,2,4]]}
["Waren Sports Supply "]
["Post-Closing Trial Balance "]
["2017-12-31"]
[]
["ACCT. NO.","Account Title","Debit ","Credit  "]
[null,"Assets"]
[10100,"Cash",{"$f":"Worksheet!E8","v":{"v":85793.06,"d":"$85,793.06"}}]
[10200,"Account receivable ",{"$f":"Worksheet!E9","v":{"v":49396,"d":"$49,396.00"}}]
[10300,"Account receivable from employee",{"$f":"Worksheet!E10","v":{"v":375,"d":"$375.00"}}]
[10400,"Allowance for doubtful accounts",null,{"$f":"Worksheet!H11","v":{"v":3814.84,"d":"$3,814.84"}}]
[10500,"Inventory",{"$f":"Worksheet!I12","v":{"v":186877,"d":"$186,877.00"}}]
[10600,"Prepaid expenses ",{"$f":"Worksheet!E13","v":{"v":1500,"d":"$1,500.00"}}]
[10700,"Marketable securities",{"$f":"Worksheet!E14","v":{"v":22819,"d":"$22,819.00"}}]
[10800,"Fixed asset",{"$f":"Worksheet!E16","v":{"v":330481.4,"d":"$330,481.40"}}]
[10900,"Accumulated depreciation",null,{"$f":"Worksheet!J17","v":{"v":115333.14,"d":"$115,333.14"}}]
[11000,"Not Receivable ",{"$f":"Worksheet!E18","v":{"v":7000,"d":"$7,000.00"}}]
[null,"Liabilities"]
[20100,"Account Payable",null,{"$f":"Worksheet!F20","v":{"v":7952.01,"d":"$7,952.01"}}]
[20300,"Federal income taxes withheld",null,{"$f":"Worksheet!F22","v":{"v":1415,"d":"$1,415.00"}}]
[20400,"state unemployment taxes payable ",null,{"$f":"Worksheet!F23","v":{"v":109.82,"d":"$109.82"}}]
[20500,"Federal unemployment taxes payable ",null,{"$f":"Worksheet!F24","v":{"v":18.56,"d":"$18.56"}}]
[20600,"FICA taxes payable ",null,{"$f":"Worksheet!F25","v":{"v":2196.76,"d":"$2,196.76"}}]
[20700,"Federal income tax payable ",null,{"v":28406.84,"d":"$28,406.84"}]
[20800,"Dividend payable",null,{"$f":"Worksheet!J27","v":{"v":8250,"d":"$8,250.00"}}]
[20900,"Interest payable ",null,{"$f":"Worksheet!J28","v":{"v":106.85,"d":"$106.85"}}]
[21000,"Notes payable ",null,{"$f":"Worksheet!J29","v":{"v":48000,"d":"$48,000.00"}}]
[21100,"Unearned Revenue",null,{"$f":"Worksheet!J30","v":{"v":1800,"d":"$1,800.00"}}]
[null,"Stockholders' Equity"]
[26000,"Common Stock ",null,{"$f":"Worksheet!J32","v":{"v":225000,"d":"$225,000.00"}}]
[29000,"Retained Earnings",0,{"v":241837.64,"d":"$241,837.64"}]
[null,"Totals",{"$f":"SUM(C7:C16)","v":{"v":684241.46,"d":"$684,241.46"}},{"$f":"SUM(D10:D30)","v":{"v":684241.46,"d":"$684,241.46"}}]
[{"$nulls":3},"RK"]