Exibit 1 Discount Mart-Comprative Income Statement-Historical Basis (in thousands)

Year 1 Year 2
Sales $ 800.00 $ 1,000.00
Operating expenses
Cost of goods sold $ 470.00 $ 600.00
Depreciation $ 30.00 $ 40.00
Other expenses (incluading income tax) $ 280.00 $ 300.00
Total operating expenses $ 780.00 $ 940.00
Net profit from operations $ 20.00 $ 60.00

Exibit 2 Discount Mart- Corporative Statement Of Retained Earning-Historical Basis (in thousands)
Year 1 Year 2
Retained earning, begining of year - $ 15.00
Net profit from operations $ 20.00 $ 60.00
Total $ 20.00 $ 75.00
Devidens to stockholder $ 5.00 $ 10.00
Retained earning end of year $ 15.00 $ 65.00

Exibit 3 Discount Mart-Corporative Statement of Finacial Position Historical Basis (in thousans)
Opening of Business End of Year 1 End of year 2
Asset
Cash, receivables, and other monetary items $ 200.00 $ 195.00 $ 235.00
Inventories $ 250.00 $ 300.00 $ 200.00
Plant and equipment $ 300.00 $ 400.00 $ 400.00
Less:Accumulated depreciation - $ (30.00) $ (70.00)
Tota; Asset $ 750.00 $ 865.00 $ 765.00
Liabillities and Stockholders' equity
Liabillities
Current liabilities $ 100.00 $ 200.00 $ 100.00
long-term liabilities $ 350.00 $ 350.00 -
total liabilities $ 450.00 $ 550.00 $ 100.00
Stockholders' Equity
Capital stock $ 300.00 $ 300.00 $ 600.00
Retained earnings - $ 15.00 $ 65.00
Totl stockholders' equity $ 300.00 $ 315.00 $ 665.00
Total liabilities and stockholders' equity $ 750.00 $ 865.00 $ 765.00
 Index Price factor
Opening of bisnis 150 1.17
Tahun Pertama Av 160
Tahun Pertama Akhir 175 1.14
Tahun ke 2 Av 190
Tahun ke 2 akhir 200 1

Exibit 1 Discount Mart-Comprative Income Statement-Historical Basis (in thousands)

Year 1 Year 2
Sales 800 1000
Operating expenses
Cost of goods sold 470 600
Depreciation 30 40
Other expenses (incluading income tax) 280 300
Total operating expenses 780 940
Net profit from operations 20 60

Exibit 2 Discount Mart- Corporative Statement Of Retained Earning-Historical Basis (in thousands)
Year 1 Year 2
Retained earning, begining of year - 15
Net profit from operations 20 60
Total 20 75
Devidens to stockholder 5 10
Retained earning end of year 15 65

Exibit 3 Discount Mart-Corporative Statement of Finacial Position Historical Basis (in thousans)
Opening of Business End of Year 1
Asset
Cash, receivables, and other monetary items $200 195
Inventories 250 300
Plant and equipment 300 400
Less:Accumulated depreciation - -30
Tota; Asset 750 865

Liabillities and Stockholders' equity

Liabillities
Current liabilities 100 200
long-term liabilities 350 350
total liabilities 450 550
Stockholders' Equity
Capital stock 300 300
Retained earnings - 15
Totl stockholders' equity 300 315
Total liabilities and stockholders' equity 750 865
Net monetary Asset
Before Adj
Year 1 Year 2
Cash, receivables, and other monetary items 195 235

Cost of good sold

Opening inventory 250 300
Purchases 520 500
Closing inventory 300 200
Cost of good sold 470 600

Plant and Equipment

Before Adj
Cost Depre
Des, 31 Year 1
Investments
0 300 30
1 100 -
Plant and Eq 400 30

Des, 31 Year 2
Invest
0 300 60
1 100 10
2 0-
Plant and Eq 400 70
 Adj

1.155 1.07 923.8095 1071.429

542.85 642
35.1 46.5
1.155 1.07 323.3333 321.4286
901.2833 1009.929
22.52619 61.5

17.52619
22.52619 61.5
22.52619 79.02619
5 10
17.52619 69.02619

End of year 2 Adj

235 267.9
200 321
400 468
-70 -81.6
765 975.3

100 114
- -
100 114

600
65
665 861.3
765 975.3
 Factor After Adj
1 2 Year 1 Year 2
1.17 1.14 228.15 267.9

1.155 1.07 288.75 321

600.6 535
346.5 214
542.85 642

1.17 351 35.1

1.14 114 -
465 35.1

-46.5
1.17 351 70.2
1.14 114 11.4
1 0-
465 81.6
Comparative Balance Sheets, Des 31 Before Adj Factor After Adj
1 2 1 2 1
Cash, receivables, and other monetary items 195 235 1.17 1.14 228.15
Inventories 250 300 1.155 1.07 288.75
Plant and equipment 400 400 1.17 1.14 468
Less:Accumulated depreciation -30 -40 -35.1
Current liabilities -200 -100 1.17 1.14 -234
long-term liabilities -350 - 1.17 1.14 -409.5
Stockholders' Equity 265 795 306.3

Reconciliation of stockholder's equity

begining of year - 265
Net Income - 60
End of year - 325

Befor Adj Adj Factor After Adj

1 2 1 2 1
Sales 800 1000 1.155 1.070 924.00
Other Expenses 280 300 1.155 1.070 323.40

Cost of plant and Eq at Des 400 400 465

Depreciation (at 10% rate) 40 40 46.5

After Adj
2
267.9
321
468
-81.6
-114
-
861.3

306.3
62.4
368.7

After Adj
2
1070
321

465

46.5
 Price Lvl Index Index Price factor
Opening of bisnis $ 150.00 $ 1.17
Tahun Pertama Av $ 160.00
Tahun Pertama Akhir $ 175.00 $ 1.14
Tahun ke 2 Av $ 190.00
Tahun ke 2 akhir $ 200.00 $ 1.00

Before Adj Factor After Adj

Net monetary Asset
Year 1 Year 2 1 2 Year 1 Year 2

Cash, receivables, and $ 195.00 $ 235.00 $ 1.17 $ 1.14 $ 228.15 $ 267.90

other monetary items

Before Adj Factor After Adj

Cost of good sold
Year 1 Year 2 1 2 Year 1 Year 2
Opening inventory 250 300 1.15 1.07 289 321
Purchases 520 500 600 536
Closing inventory 300 200 346 214
Cost of good sold 470 600 543 643

Before Adj After Adj

Plant and Equipment Tahun ke Factor
Cost Depre Cost Depre
Des, 31 Year 1
Investments
0 $ 300.00 $ 30.00 $ 1.17 $ 351.00 $ 35.10
1 $ 100.00 - $ 1.14 $ 114.00 -
Plant and Eq $ 400.00 $ 30.00 $ 465.00 $ 35.10
Des, 31 Year 2
Invest
0 $ 300.00 $ 60.00 $ 1.17 $ 351.00 $ 70.20
1 $ 100.00 $ 10.00 $ 1.14 $ 114.00 $ 11.40
2 $ - - $ 1.00 $ - -
Plant and Eq $ 400.00 $ 70.00 $ 465.00 $ 81.60
 Before Adj Factor
Comparative Balance Sheets, Des 31
1 2 1 2
Cash, receivables, and other monetary items $ 195.00 $ 235.00 $ 1.17 $ 1.14
Inventories $ 250.00 $ 300.00 $ 1.16 $ 1.07
Plant and equipment $ 400.00 $ 400.00 $ 1.17 $ 1.14
Less:Accumulated depreciation $ (30.00) $ (40.00)
Current liabilities $ (200.00) $ (100.00) $ 1.17 $ 1.14
long-term liabilities $ (350.00) - $ 1.17 $ 1.14
Stockholders' Equity $ 265.00 $ 795.00
Reconciliation of stockholder's equity
begining of year - $ 265.00
Net Income - $ 60.00
End of year - $ 325.00

Befor Adj Adj Factor

Sales & Other Expenses
1 2 1 2
Sales $ 800.00 $ 1,000.00 $ 1.16 $ 1.07
Other Expenses $ 280.00 $ 300.00 $ 1.16 $ 1.07

Cost of plant and Eq at Des $ 400.00 $ 400.00

Depreciation (at 10% rate) $ 40.00 $ 40.00

 After Adj
1 2
$ 228.15 $ 267.90
$ 288.75 $ 321.00
$ 468.00 $ 468.00
$ (35.10) $ (81.60)
$ (234.00) $ (114.00)
$ (409.50) -
$ 306.30 $ 861.30

$ 306.30
$ 62.40
$ 368.70

After Adj
1 2
$ 924.00 $ 1,070.00
$ 323.40 $ 321.00

$ 465.00 $ 465.00

$ 46.50 $ 46.50