AMOUNT
BUDGET
COMMITED
LEVEL
 100         Cash                          1   -19644.63        0.00         .00         .00         .00 2         .00 110         Accounts receivable           1   -63763.58         .00         .00         .00         .00 2         .00 120         Notes receivable              1         .00         .00         .00         .00         .00 2         .00 130         Inventory                     1    90367.60         .00         .00         .00         .00 2         .00 200         Land                          1    -1225.00         .00         .00         .00         .00 2         .00 210         Building                      1         .00         .00         .00         .00         .00 2         .00 220         Office equipment              1         .00         .00         .00         .00         .00 2         .00 230         Less accumulated depriciation 1         .00         .00         .00         .00         .00 2         .00 300         Accounts payable              2     1748.71         .00         .00         .00         .00 1         .00 310         Notes payable                 2         .00         .00         .00         .00         .00 1         .00 320         Salary payable                2         .00         .00         .00         .00         .00 1         .00 330         Income tax payable            2         .00         .00         .00         .00         .00 1         .00 400         Mortgage on building          2     -550.00         .00         .00         .00         .00 1         .00 410         5 year bank loan              2         .00         .00         .00         .00         .00 1         .00 500         Capital                       3         .00         .00         .00         .00         .00 2         .00 510         Retained Earnings             3         .00         .00         .00         .00         .00 2         .00 600         Year start Retained Earnings  3         .00         .00         .00         .00         .00 2         .00 610         Net income for period         3         .00         .00         .00         .00         .00 2         .00 620         Withdrawal                    3         .00         .00         .00         .00         .00 2         .00 700         Sales, retail                 4   -42495.76         .00         .00         .00         .00 1         .00 800         Salary expense                6     5009.43         .00         .00         .00         .00 1         .00 810         Utilities expense             6      840.50         .00         .00         .00         .00 1         .00 820         Miscellaneous expense         6       54.98         .00         .00         .00         .00 1         .00 830         Rent expense                  6     2844.00         .00         .00         .00         .00 1         .00 840         Supplies expense              6      409.98         .00         .00         .00         .00 1         .00 850         Depreciation expense          6      485.88         .00         .00         .00         .00 1         .00 710         Sales, wholesale              4   -12905.87         .00         .00         .00         .00 1         .00 790         Cost of sales                 5    38823.76         .00         .00         .00         .00 1         .00