#1 0.3 0.2 0.

5
325,000 180,000 50,000 X
100,000 Y
16250 9000 2500 27750 Z
21675 14450 36125 72,250
37925 23450 38625
Withdraw 10,925 5,450 2,625
352,000 198,000 86,000

#2
250,820 0.35 87787 Assets 30,000
76,180 A
24,148 B
351,148 0.25 87787 C
381,148 95287.0
30,000 7500 A 91162
B 2625
C 1500
D

#3
250,000 274,500 24500
75,000 85,500 10500
0.25 120,000 120,000
445,000 480,000 35,000

111250
#4
100,000 69,000 -31000 100,000 56,000
250,000 219,000 -31000 250,000 206,000
320,000 304,500 -15500 320,000 298,000
120,000 197500 77,500 80,000 80,000
790,000 790,000 750,000 640,000

150,000 150,000

#5 -85,500 -92,000

#6
Q R S T
40,000 30,000 15,000 25,000
5,000 10,000 -4500 -2500
45,000 40,000 10,500 22,500
0.5 0.3 0.1 0.1
90000 133333.33333 105000 225000
 91666.6666667
28333.333333 28333.3333333 8500
15000 15000 15000 4500
90000 90000 90000 90000 13000

#7
#7 2015 2016 2017
21.88% 23.08% 24.24%
0.2188 0.2308 0.2424
colln 2015 1523500 3300000 1512500 0.2188
2016 1622500 4,942,500 0.2308
2017 1842500 0.2424

ICR bal 2015

2016 3,025,000 0.2308
2017 9,728,125 0.2424

#8 1) 10,000 10,000 10,000

8,000 0.680583197 8,000
3.9927100371
3.993 31944
41,944.00

2) 31,944.00

#9
22,500,000 22,500,000
9,750,000 15,750,000
14,625,000 10,250,000
24,375,000 26,000,000
-1,875,000 -3,500,000

-1,875,000 -3,500,000
-1,875,000
-1,875,000 -1,625,000

#10
50,000 80,000 55,000 185,000

#11 10,000 40,000 25,000 5,000 70,000

-34000 -22666.6666666667 -11333.333333 -68,000
10,000 6,000 2,333 -6,333 2,000
 -3800.0 -2533.3333333333 6,333
2,200 -200 0
-200
2,000

12,000

#12 3,000,000 3,000,000 480,000

480,000 1,600,000 120000
1,120,000
2,400,000 3,200,000 -320,000
600,000 -200,000 1,400,000
0.2
120000 -200,000
120000
120000 -320,000

#13 0.7462153966
5.0756920673 800,000
5.076 157604.413 40000 117604.41292 682,396
157604.412923562 34119.7793538 123484.63357 558,911
157604.412923562 27945.5476753 129658.86525 429,252
157604.412923562 21462.6044129 136141.80851 293,110
157604.412923562 14655.5139874 142948.89894 150,161
157604.412923562 7508.06904058 150096.34388 65

#14 5,300,000
5,000,000 0.797 3985000
450000 1.69 760500 4745500
554,500 0.1046226415

NP 5,000,000
Int pay 300,000 450000 569460
Discount 254,500 450000 585,040
Gain 554,500
NP 5,000,000 583,928.57
583,795.20
#15 Cash Liab. 585,040.00
Cash 2,700
AR 12,800
NR 13200
NP-PNB 15,000 1,800
Inv 43280
Prep exp 760
Land/Bldg 49600
 BP 90,000 40,400
Equipt 9600

AP 52500 22533 22532.3741

NP-suppliers 51,250
69,140 145,950
ULWP 6500
62,640 145,950 0.4292

#16
T = (60,000+.12A)+ .25T
T = (60,000+.12(.25T))+ .25T

0.03
0.28
0.72 60000
83333.333333
20833.333333
2500
62500

#17
12600 36,000 30,000 96,000
30,000 96,000
0.42 0.375 0.20 12000 24000
-4400 4400
4400 1650 7600 28400
12600 34350
22,400 67,600
-4400
18,000
0.42 0.375
7560 25350
2,000
2552

#18 8,000 #19 70,000

42000 -30,000 COS
20,000 -1,500 freight
-1000 -600 freight in on returned
-800 -500 cartage
-14000 -200 cartage on returned
54,200 -800 freight out on returned
-14000 commission
 22,400

#20 23000
-4500
-5000
-1000
12500 7,500
22000 30,000
39600 121,000
19800 15,000
120000 12,000 185,500
176000 154,000 Share cap
22000 85,500 APIC
2000 0 RE
413900 425,000
11,100

#21 12,000
-9000 75 6075 Cash
-225 75.9375 Loss
-80 5999.0625 Proceeds NR
-600 6,000
-0.9400 -0.9400
2,094.0600

#22 Cost FV Equity

AC 570000 540,000 570,000
-60,000
240,000
-80,000
570000 540000 670000
RV/FV 450000 450000 450000
Impairmen 120000 90000 220000

2016, beg 450000 450000 450000

Share on income 160,000
-60,000
450000 450000 550000
RV/FV 570000 570000 570000
Impairment
Increase in FV 120000
Div income 60,000 60,000
60000 180,000 160,000
#23
Project No. Actual cost Estimated Total Cost Contract Price % complete TEGP
101 8,756 172,800 192,000 5% 19,200
102 11,457 14,875 17,500 75% 2,625
103 53,865 61,250 87,500 80% 26,250
104 22,800 39,760 49,700 55% 9,940
105 44,500 122,310 151,000 35% 28,690
141,378

CIP 180,815 Contract A 192,000

CB 237,868
-57,052.75 100%

#24
Assets acquired 25,000 ATBR 430,000 AR
Assets not reali 150,000
Assets realized 118,000 AA 25,000 ANR
Assets to be rea 430,000
Liabilities incur 32,000 LL 360,000 LTBL
Liabilities liqui 360,000
Liabilities not l 180,000 LNL 180,000 LI
Liabilities to be 540,000
Supplemental e 28,000 Supp exp Supp rev
Supplemental re 183,000 Admin exp 28,000 Net loss
1,023,000

#25 Equity Cost Fair value

500,000 500,000 500,000
100000
-30000
570,000 500,000 500,000
RV/FV 550,000 550000 600,000

#26
Collections Estimated
through Costs incurred additional
Billings through December 31, through 12-31- cost to
Project Contract Price December 31, 2013 2013 13 complete
A 300,000 200,000 180,000 248,000 72,000
B 350,000 146,000 105,000 67,800 271,200
C 280,000 280,000 255,000 186,000 0
D 195,000 89,000 25,000 118,000 82,000
E 240,000 205,000 200,000 190,000 10,000
 Proj. A COC 252,500 816,350
CR 232,500
CIP 20,000

Proj. D COC 120,050

CR 115,050
CIP 5,000

#27
2,000,000
(1,200,000) 800,000 SE. beg
1,440,000
(3,120,000)
1,280,000
(960,000)
(560,000) EDTUC

560,000
1,040,000 0.3281
1,600,000 Unsecured liabilities 341224

0.65 ERP
341,250.0

#28 440000 185000 -105000

-4000 4000
-5000 5000
-6500
2500 -2500
1000 -1000
1500
-15000 15000
-20000 20000
-20000
-1500 -3500 -2000
422000 174000 -108000
125000 52750 21750 -13500 -156000 30000

#29 #30
40000 10000 -170000 -80000
200000 C
240000 10000 -170000 -80000 D
100000 80000 A
240000 10000 -70000 0 B
-60000 -10000 70000
 180000 0 0

#31
?
12,000 425,200 125,000 107,700 78,500 126,000
75,000 -425,200 -70040 -70040 -210120
-20,000 -4000 -4000 -12000
67,000 0 125,000 33,660 4,460 -96,120
-33,660 -62,460
-58,000
352,000 0.1 35200.00 352,000
198,000 98000.00 -35200.00
86,000 0.3 25800.00 7800
636,000 0.25 159000 -1950
662000 165,500 322,650
26,000

250,820
13500 -87787
10500 13500
6000 -3375
173,158.0

95,287

-44000 100,000 12,000 -88000

-44000 250,000 162,000 -88000
-22000 320,000 276,000 -44000
0 100,000 150,000 50,000
-110,000 770,000 600,000 -170,000

150,000 A,B,C

-114,000 B,C

R
10,000
8500 from P2
 9166.666667 9166.667 1,500.00 from P3
2833.333333 11333.33
1500 1500 7500 2500 total P3
1500 13500 28000 9166.6667 total P1
11333.333 total P2

23000

330935 Orig 1,210,000

1140729 DGP writte 96,936
446622 1,918,286.00 #24-1 defaulted 420,000

698,170
2,358,097.5 3,056,267.50 #24-2

10,000
0.680583197
3.9927100371
31941.6803
41,941.68

31941.6803
 265800.6738
0.20
53,160.13

4,745,500
119,460 4,864,960
135,040 5,000,000
60000
26000

34000 66910

-552
66,358.0
Investments 8800 Interes pay 15000 NP-PNB
AD:Bldg 41800 Cash 5000 NP
AD:Equipt 67100 Int pay 7500 Gain
Land 32000 Gain 2500
Excess 11100 CS
AR 12100 NP-BPI 242000 APIC
Inv 13200 NP 121000
Bldg 33000 OS 30800 Net gain
Equipt 99000 APIC 17100 APIC
OA 3500 Gain 73100
Gain
AP 52800 NP-BDO 33000 Loss
Cash 4500 Loss 6950 APIC
AP 30000 Cash 1000 RE
Gain 18300 NP 15000
OS 15400
APIC 8550
5999.0625
0.93750
6,000
 GPETD DP Billing
960 38400 7680 1
1968.75 3500 10500 192,000 153,600
21000 17500 56000 38400 38400
5467 9940 21868 153,600 115,200
10041.5 30200 42280 38,400 38,400
39437.25 99540 138328 192,000 153,600

38,400 153,600

153,600 153600 38400 100% 115200

Assets acquired not realized yet

118,000 Liabilities incurred were paid at the given amount

150,000 Proceeds 118,000 Estate equity, beg

BV sold 305,000 -187,000 Asset acquired
540,000 Liab incurred
Payment 360,000
32,000 BV paid 392,000 32,000 Net gain (loss) on real

Admin exp -28,000

183,000 -183,000 Admin exp
1,023,000 Estate deficit

TEGP %
-20,000 77.50%
11,000 20.00%
94,000 100.00%
-5,000 59.00%
40,000 95.00%
C cap 30,000
A
B
FF 45,000
Cash 15,000

-250000
100000
80000
60000
10000
0
RM 24,000 Sales 2,120,000
DGP 2011 12,000 0.30 COS 1,650,000
Loss 4,000 RGP reg 470,000
ICR 2011 40,000 RGP 2011 156,000
RGP 2012 259000
DGP, 2011 unadj end 228,000 885,000
DGP, 2011 adj end 72000 Loss 4,000
RGP, 2011 156,000 S&A Exp 660,000
NI 221,000
IS 2012 1,500,000
COIS 975,000
525,000 0.35

ICR 2012 760,000

Coll'n 2012 IC 740,000
RGP 2012 259000
-350,200
-20,000
 38500
12000
26500

46200
46200

113450
71850

120400
6950
13,650
99800

99800
 184,000 CS 1,200,000 10,000 shares par P120
25000 RE -1,016,000
-32,000 -7000 184,000

loss) on real -187,000

32,000 -155,000

-28,000
-6,000

CS 1,200,000 10,000 shares par P120

RE -1,206,000 -1,206,000
Ph formation 2
Ph admission - purchase 2
Ph admission - investment 3
Ph liquidation- CPP 1
Ph liquidation- lump sum 1
Installment sales 3
Franchise 1
LT Construction 4
Debt restructuring 1
Corporate liquidation 2
Consignment 3
Reorganization 1
Joint Arrangement 2