CHATEAU AMERICANA

YEAR-END WORKSHEET
12/31/2012
ACCT
NO.

ACCOUNT
TITLE

111000
112000
113000
114000
119000
121000
129000
141000
145000
150000
160000
170000
180000
191000

ASSETS
General checking account
Payroll checking account
Money market account
Savings account
Petty cash
Accounts receivable
Allowance for bad debts
Inventory - production
Inventory - finished goods
Prepaid expenses
Land and buildings
Equipment
Accumulated depreciation
Investments

210000
222100
222200
222300
223100
223200
223300
230000
235000
236000
239000
240000
261000

LIABILITIES
Accounts payable
Federal income tax withheld
FICA withheld
Medicare withheld
FICA payable - employer
Medicare payable - employer
Unemployment taxes payable
Other accrued expenses
Federal income taxes payable
Property taxes payable
Dividends payable
Mortgages payable
Notes payable

310000
311000
312000
390000

STOCKHOLDERS' EQUITY
Common stock
Paid-in capital in excess of par - common
Dividends - common
Retained earnings

12-31-2011
POST CLOSING
TRIAL BALANCE
DEBIT
CREDIT
2,138,784.99
28,726.39
775,549.73
48,576.82
500.00
4,913,697.13

12-31-2012
UNADJUSTED
TRIAL BALANCE
DEBIT
CREDIT
2,171,441.24
1,000.00
782,546.49
51,745.56
500.00
5,366,569.32

97,459.89
10,407,164.74
3,902,457.04
84,636.54
15,350,295.73
12,829,549.56

95,401.58
11,577,948.87
3,992,237.27
142,465.96
16,358,487.34
13,871,631.10

14,140,830.31
2,080,764.31

15,341,679.47
3,095,227.56

3,682,954.12
64,442.36
12,107.35
2,831.56
12,107.35
2,831.56
846.39
568,998.06
157,448.31
0.00

4,987,975.79
67,385.78
12,681.48
2,965.82
12,681.48
2,965.82
943.57
599,403.23

50,000.00
7,639,067.73
813,000.00

7,442,445.94
654,000.00

90,000.00
3,567,265.00
0.00
22,064,134.78

90,000.00
3,567,265.00
50,000.00
22,064,134.78

410000
420000
430000
451000
491000
492000

REVENUE
Sales
Sales discounts
Sales returns and allowances
Gain/Loss - Fixed Assets
Dividend income
Interest income

510000

COST OF GOODS SOLD

Cost of goods sold

601000
601500
602100
602200
602300
602400
611000
611300
612000
621000
623000
624000
631000
632000
633000
641000
643000
651000
660000
670000
680000
691000
692000
693000
699000
700000
711000
712000
721000
731000
740000
791000

EXPENSES
Wages and salaries expense
Sales commissions expense
FICA tax expense
Medicare tax expense
FUTA expense
SUTA expense
Utilities expense
Irrigation & waste disposal expense
Landscaping expense
Advertising expense
Marketing expense
Festivals & competitions expense
Telephone expense
Internet & computer expense
Postage & shipping expense
Legal & accounting fees
Other consulting fees
Office supplies expense
Data processing expense
Depreciation expense
Travel and entertainment expense
Other insurance expense
Medical insurance
Workmen's compensation insurance
Other employee benefits expense
Dues & subscriptions expense
Federal income tax expense
Property tax expense
Repairs and maintenance
Automobile expense
Lease expense
Bad debt expense

22,331,154.75
348,017.49
15,684.50
0.00
4,000.00
23,482.56

11,565,901.15

1,972,322.74
771,665.60
244,568.36
57,197.43
7,392.00
22,176.00
325,954.67
230,910.91
142,475.69
295,944.33
192,865.67
238,654.75
37,584.73
14,475.00
35,117.66
88,425.50
12,500.00
58,689.68
9,743.89
1,200,849.16
169,405.86
115,058.55
192,154.80
139,750.00
175,643.90
32,076.00
857,595.76
19,875.00
71,974.93
81,493.45
113,607.56

792000
793000

Miscellaneous expense
Interest expense
Sub-totals

26,665.63
359,969.78

ADJUSTMENTS
DEBIT

CREDIT

ADJUSTED
TRIAL BALANCE
DEBIT
CREDIT
2,171,441.24
1,000.00
782,546.49
51,745.56
500.00
5,366,569.32

10,983.73

INCOME
STATEMENT
DEBIT
CREDIT

BALANCE
SHEET
DEBIT
2,171,441.24
1,000.00
782,546.49
51,745.56
500.00
5,366,569.32

106,385.31
11,577,948.87
3,992,237.27
142,465.96
16,358,487.34
13,871,631.10

11,577,948.87
3,992,237.27
142,465.96
16,358,487.34
13,871,631.10
15,341,679.47

3,095,227.56

3,095,227.56

4,987,975.79
67,385.78
12,681.48
2,965.82
12,681.48
2,965.82
943.57
599,403.23
149,097.05
0.00
50,000.00
7,639,067.73
813,000.00

149,097.05

90,000.00
3,567,265.00
50,000.00

50,000.00
22,064,134.78

22,331,154.75
348,017.49
15,684.50

22,331,154.75
348,017.49
15,684.50

4,000.00
23,482.56

149,097.05

10,983.73

4,000.00
23,482.56

11,565,901.15

11,565,901.15

1,972,322.74
771,665.60
244,568.36
57,197.43
7,392.00
22,176.00
325,954.67
230,910.91
142,475.69
295,944.33
192,865.67
238,654.75
37,584.73
14,475.00
35,117.66
88,425.50
12,500.00
58,689.68
9,743.89
1,200,849.16
169,405.86
115,058.55
192,154.80
139,750.00
175,643.90
32,076.00
1,006,692.81
19,875.00
71,974.93
81,493.45
113,607.56
10,983.73

1,972,322.74
771,665.60
244,568.36
57,197.43
7,392.00
22,176.00
325,954.67
230,910.91
142,475.69
295,944.33
192,865.67
238,654.75
37,584.73
14,475.00
35,117.66
88,425.50
12,500.00
58,689.68
9,743.89
1,200,849.16
169,405.86
115,058.55
192,154.80
139,750.00
175,643.90
32,076.00
1,006,692.81
19,875.00
71,974.93
81,493.45
113,607.56
10,983.73

26,665.63
359,969.78

26,665.63
359,969.78
20,404,468.91

22,358,637.31

57,461,800.71

BALANCE
SHEET
CREDIT

106,385.31

15,341,679.47

4,987,975.79
67,385.78
12,681.48
2,965.82
12,681.48
2,965.82
943.57
599,403.23
149,097.05
0.00
50,000.00
7,639,067.73
813,000.00

90,000.00
3,567,265.00
22,064,134.78

55,507,632.31

Chateau Americana
For the year ended December 31, 2012
Bottles sold in thousand of units
AL

GA

NC

White wines
Sauvignon Blanc
Chardonnay
Riesling
Chenin Blanc
Pinot Gris

2645
2478
3014
3557
3783
15477

4358
4251
4875
4701
4117
22302

4658
4257
4658
4089
4558
22220

Cabernet Sauvignon
Merlot
Pinto Noir
Syrah

5689
5440
5899
5336
22364

5887
5696
5024
5147
21754

4875
4904
5612
5120
20511

Brut
Blanc de blanc

2214
2356
4570
42411

3254
3022
6276
50332

2564
2457
5021
47752

Red wines

Sparkling wines

Total bottles sold

Commissions
Sauvignon Blanc
Chardonnay
Riesling
Chenin Blanc
Pinot Gris
Cabernet Sauvignon
Merlot
Pinto Noir
Syrah
Brut
Blanc de blanc
Total Commissions

7935.00 13074.00 13974.00

10531.50 18066.75 18092.25
6781.50 10968.75 10480.50
11560.25 15278.25 13289.25
13240.50 14409.50 15953.00
17920.35 18544.05 15356.25
20400.00 21360.00 18390.00
25070.75 21352.00 23851.00
24012.00 23161.50 23040.00
11070.00 16270.00 12820.00
11191.00 14354.50 11670.75
159712.85 186839.30 176917.00

Average commission per bottle sold

Requirement
#2
#4

Responses to Formula Auditing Questions

G30
value used in the4 formula is of the wrong data type and examine the value of the underl

#5

a word is being used to multiply a number

#7
#8

needs a formula
total commisions is based on all the values in the colum

#9

the cell was trying to multlply merlot by the number

SC

VA
2568
2355
2388
2014
2211
11536

2214
2277
2456
2557
2080
11584

83119

3254
3254
3897
3999
14404

4879
4545
4655
4050
18129

97162

2654
2548
5202
31142

2014
2214
4228
33941

25297
205578

7704.00
6642.00
10008.75
9677.25
5373.00
5526.00
6545.50
8310.25
7738.50
7280.00
10250.10 15368.85
12202.50 17043.75
16562.25 19783.75
17995.50 18225.00
13270.00 10070.00
12103.00 10516.50
119753.10 128443.35 771665.60

mine the value of the underlined ref

3.75

Corporate Income Taxes

Bracket Range
Bracket Amount
Rates1
Plus
<=
0
0%
< = $50,000
50,000
15%
> $50,000, < = $75,000
75,000
25%
7,500
> $75,000 < = $100,000
100,000
34%
13,750
> $100,000, < = $335,000
335,000
39%
22,250
> $335,000, < = $10,000,000
10,000,000
34% 113,900
1

Of the amount over the previous bracket amount

CHATEAU AMERICANA
Statement of Cash Flows
For the Year Ending 12-31-12
CASH FLOWS FROM OPERATING ACTIVITIES
Net income
Adjustments from operating activities
Depreciation
(Increase) decrease in assets:
Accounts receivable
Inventory
Prepaid expenses
Investments - trading securities
Increase (decrease) in liabilities:
Accounts payable
Accrued expenses
Payroll Taxes Withheld and Payable
Federal Income Tax Payable
Net cash provided by operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Cash proceeds from mortgages payable
Cash proceeds from notes payable
Net cash provided by financing activities
NET INCREASE IN CASH
CASH - Beginning of year
CASH - End of year

Chateau Americana
Income Statement

REVENUE
Sales
Less: Sales Discount
Sales Returns and Allowances
NET SALES
COST OF GOODS SOLD
GROSS MARGIN
OPERATING EXPENSES

TOTAL OPERATING EXPENSE

INCOME FROM OPERATIONS
OTHER INCOME AND EXPENSES

INCOME (LOSS) BEFORE TAXES

FEDERAL INCOME TAX
NET INCOME (LOSS)
RETAINED EARNINGS - 12/31/2011
RETAINED EARNINGS - 12/31/2012
EARNINGS PER SHARE

mericana
December 31, 2012

0.00

CHATEAU AMERICANA
Balance Sheet
For the Year Ending 12-31-2012
2011

ASSETS
CURRENT ASSETS
Cash & Cash Equivalents
Accounts Receivable
Less: Allowance for bad debts
Inventory
Prepaid Expenses
Investments - Available for Sale
Total Current Assets
PROPERTY, PLANT & EQUIPMENT
Less: Accumulated Depreciation

4,913,697.13
(97,459.89)
84,636.54
2,080,764.31
$6,981,638.09

(14,140,830.31)
($14,140,830.31)

TOTAL ASSETS

LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT LIABILITIES
Accounts Payable
Accrued Expenses
Payroll Taxes Withheld and Payable
Federal Income Tax Payable
Dividends Payable
Total Current Liabilities
LONG-TERM LIABILITIES
Mortgage Payable
Note payable
Total Long-Term Liabilities
Total Liabilities
STOCKHOLDERS' EQUITY
Common Stock
Additional Paid-In Capital in Excess of Par
Retained Earnings
Total Stockholder's Equity
TOTAL LIABILITIES AND
STOCKHOLDER'S EQUITY

$3,682,954.12
568,998.06

0.00
$4,251,952.18

$7,442,445.94
654,000.00
$8,096,445.94
$12,348,398.12

$90,000.00
$3,567,265.00
22,064,134.78
$25,721,399.78

$38,069,797.90

2012

CHATEAU AMERICANA
Financial Statement Analysis
For the Year Ended 12/31/2012

Current Ratio
Inventory Turnover
Asset Turnover
Return on Equity
Debt-Equity Ratio
Times Interest Earned

The Future Value of an Annuity

Interest Rate
Period
Annual Deposit
Initial Deposit
Deposit Type
4.5%
-70000
-80000
-90000
-100000
-110000
-120000
-130000

5.0%

5.5%

6.0%

6.5%

7.0%

Chateau Americana
Expenses In Excess of $200,000
For the Year Ending 12/31/2012

EARNINGS

DATE

EMPLOYEE
ID
296-49-3438
124-11-7755
014-39-4215
349-43-6417

EMPLOYEE NAME

PAY
TYPE

REGULAR
HOURS

PAY
RATE

REGULAR
PAY

EARNINGS
OVERTIME
HOURS

OVERTIME
PAY

GROSS PAY
G/L 40500

DEDUCTIONS
FICA &
MEDICARE
FED. INC. TAX
G/L 20600
G/L 20300

PAYMENT
NET PAY
G/L 10100

CK. NO.
7111

SUBS
POST
REF

ID
296-49-3438
124-11-7755
014-39-4215
349-43-6417

EMPLOYEE NAME
Anna C. Johnson
Jose G. Rodriquez
Thomas P. Bryan
Robert T. Hissom

PAY
TYPE
S
S
H
H

REGULAR
PAY RATE
1750.00
2550.00
15.00
14.25

FIT W/H
85.71
182.90
153.88
158.30

ACCT_TYPE
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES

ACCT_CODE
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000

ACCT_TITLE
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries

DEPT
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS
OPS

COST_CENTER
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
TAYLOR
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
DANIEL
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
CAMERON
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
JACQUES
SAM
SAM
SAM
SAM
SAM
SAM
SAM
SAM

601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
601 - SALARIES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES

601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
601000
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100
602100

Wages and Salaries

Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
Wages and Salaries
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense

OPS
OPS
OPS
OPS
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
OPS
OPS
OPS
OPS
OPS

SAM
SAM
SAM
SAM
ROB
ROB
ROB
ROB
ROB
ROB
ROB
ROB
ROB
ROB
ROB
ROB
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD
EDWARD

602 - PAYROLL TAXES

602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
602 - PAYROLL TAXES
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
610 - OCCUPANCY
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
620 - MARKETING
630 - COMMUNICATIONS
630 - COMMUNICATIONS

602100
602100
602100
602100
602100
602100
602100
611000
611000
611000
611000
611000
611000
611000
611000
611000
611000
611000
611000
612000
612000
612000
612000
612000
612000
612000
612000
612000
612000
612000
612000
621000
621000
621000
621000
621000
621000
621000
621000
621000
621000
621000
621000
624000
624000
624000
624000
624000
624000
624000
624000
624000
624000
624000
624000
631000
631000

FICA Tax Expense

FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
FICA Tax Expense
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Utilities
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Landscaping
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Advertising
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Festivals & Competitions
Telephone Expense
Telephone Expense

OPS
OPS
OPS
OPS
OPS
OPS
OPS
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
ADMIN
ADMIN

630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630
630

- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
- COMMUNICATIONS
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
650 - SUPPLIES
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION
670 - DEPRECIATION

631000
631000
631000
631000
631000
631000
631000
631000
631000
631000
632000
632000
632000
632000
632000
632000
632000
632000
632000
632000
632000
632000
633000
633000
633000
633000
633000
633000
633000
633000
633000
633000
633000
633000
651000
651000
651000
651000
651000
651000
651000
651000
651000
651000
651000
651000
671000
671000
671000
671000
671000
671000
671000
671000
671000
671000
671000

Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Telephone Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Internet and Computer Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Postage Expense
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Office Supplies
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings
Depreciation - Buildings

ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
MKTG
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN

670 - DEPRECIATION
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
690 - INSURANCE
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
710 - TAXES
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
720 - MAINTENANCE
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING
790 - OTHER OPERATING

671000
691000
691000
691000
691000
691000
691000
691000
691000
691000
691000
691000
691000
711000
711000
711000
711000
711000
711000
711000
711000
711000
711000
711000
711000
721000
721000
721000
721000
721000
721000
721000
721000
721000
721000
721000
721000
791000
791000
791000
791000
791000
791000
791000
791000
791000
791000
791000
791000
792000
792000
792000
792000
792000
792000
792000
792000

Depreciation - Buildings
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Federal Income Tax
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Repairs & Maintenance
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Bad Debt Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense
Miscellaneous Expense

ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN

790
790
790
790
790
790
790
790
790
790
790
790
790
790
790
790

OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER
OTHER

OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING
OPERATING

792000
792000
792000
792000
793000
793000
793000
793000
793000
793000
793000
793000
793000
793000
793000
793000

Miscellaneous
Miscellaneous
Miscellaneous
Miscellaneous
Interest
Interest
Interest
Interest
Interest
Interest
Interest
Interest
Interest
Interest
Interest
Interest

Expense
Expense
Expense
Expense

ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN
ADMIN

YR
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

MON
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug

BUDGETREV_BUDGET
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
18000
14000
14000
14000
14000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
14000
14000
14000
14000
14000
14000
14000
14000
14000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
14000
15000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
17000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9000

EXPLANATIONS

08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May

9000
9000
9000
9000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
3443
3443
3443
3251
1339
0
0
0
0
0
0
0
3519
3519
3519
3519
3519
2716
2066
0
0
0
0
0
1989
1989
1989
1989
1989

9000
9000
9000
9000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
25000
3443
3443
3443
3251
1339
0
0
0
0
0
0
0
3519
3519
3519
3519
3519
2716
2066
0
0
0
0
0
1989
1989
1989
1989
1989

08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb

1645
689
689
689
689
574
0
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
12750
15450
57500
18750
75500
15600
13850
0
0
0
0
0
3125
3125

1645
689
689
689
689
574
0
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
29980
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
13540
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
20731
12750 San Francisco Chronicle Wine Competition
15450 Grand Harvest Awards
57500 Monterey International Wine Competition; Pacific Rim International Wine Competition
18750 Best of Bay Wine Competition and Zin Challenge
75500 San Francisco International Wine Competition; Critics Challenge International Wine Competition
15600 California Zinfandel Championship Competition
13850 Long Beach Grand Cru Wine Competition
0
0
0
0
0
3125
3125

08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov

3125
3125
3125
3125
3125
3125
3125
3125
3125
3125
1750
1750
1750
1750
1750
11500
1750
1750
1750
1750
1750
1750
650
650
650
650
650
650
650
650
650
650
650
650
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
48350
48350
48350
48350
48350
48350
48350
48350
48350
48350
48350

3125
3125
3125
3125
3125
3125
3125
3125
3125
3125
1750
1750
1750
1750
1750
11500 Set up b2b site
1750
1750
1750
1750
1750
1750
650
650
650
650
650
650
650
650
650
650
650
650
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
1800
48350
48350
48350
48350
48350
48350
48350
48350
48350
48350
48350

08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug

48350
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
920
920
920
920
920
920
920
920
920
920
920
920
3050
3050
3050
3050
3050
3050
3050
3050

48350
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
38460
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
23120
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
4995
920
920
920
920
920
920
920
920
920
920
920
920
3050
3050
3050
3050
3050
3050
3050
3050

08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08

Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

3050
3050
3050
3050
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000

3050
3050
3050
3050
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000

Wine Competition

CHATEAU AMERICANA
YEAR-END WORKSHEET
12/31/2012
ACCT
NO.

ACCOUNT
TITLE

111000
112000
113000
114000
119000
121000
129000
141000
145000
150000
160000
170000
180000
191000

ASSETS
General checking account
Payroll checking account
Money market account
Savings account
Petty cash
Accounts receivable
Allowance for bad debts
Inventory - production
Inventory - finished goods
Prepaid expenses
Land and buildings
Equipment
Accumulated depreciation
Investments

210000
222100
222200
222300
223100
223200
223300
230000
235000
236000
239000
240000
261000

LIABILITIES
Accounts payable
Federal income tax withheld
FICA withheld
Medicare withheld
FICA payable - employer
Medicare payable - employer
Unemployment taxes payable
Other accrued expenses
Federal income taxes payable
Property taxes payable
Dividends payable
Mortgages payable
Notes payable

310000
311000
312000
390000

STOCKHOLDERS' EQUITY
Common stock
Paid-in capital in excess of par - common
Dividends - common
Retained earnings
REVENUE

410000
420000
430000
491000
492000

Sales
Sales discounts
Sales returns and allowances
Dividend income
Interest income

510000

COST OF GOODS SOLD

Cost of goods sold

12-31-2011
POST CLOSING
TRIAL BALANCE
DEBIT
CREDIT
2,138,784.99
28,726.39
775,549.73
48,576.82
500.00
4,913,697.13
97,459.89
10,407,164.74
3,902,457.04
84,636.54
15,350,295.73
12,829,549.56
14,140,830.31
2,080,764.31

3,682,954.12
64,442.36
12,107.35
2,831.56
12,107.35
2,831.56
846.39
568,998.06
157,448.31
0.00
7,442,445.94
654,000.00

90,000.00
3,567,265.00
0.00
22,064,134.78

601000
601500
602100
602200
602300
602400
611000
611300
612000
621000
623000
624000
631000
632000
633000
641000
643000
651000
660000
670000
680000
691000
692000
693000
699000
700000
711000
712000
721000
731000
740000
791000
792000
793000

EXPENSES
Wages and salaries expense
Sales commissions expense
FICA tax expense
Medicare tax expense
FUTA expense
SUTA expense
Utilities expense
Irrigation & waste disposal expense
Landscaping expense
Advertising expense
Marketing expense
Festivals & competitions expense
Telephone expense
Internet & computer expense
Postage & shipping expense
Legal & accounting fees
Other consulting fees
Office supplies expense
Data processing expense
Depreciation expense
Travel and entertainment expense
Other insurance expense
Medical insurance
Workmen's compensation insurance
Other employee benefits expense
Dues & subscriptions expense
Federal income tax expense
Property tax expense
Repairs and maintenance
Automobile expense
Lease expense
Bad debt expense
Miscellaneous expense
Interest expense
Sub-totals
Net Income (Loss)
TOTALS

52,560,702.98

52,560,702.98

12-31-2012
UNADJUSTED
TRIAL BALANCE
DEBIT
CREDIT

ADJUSTMENTS
DEBIT

CREDIT

ADJUSTED
TRIAL BALANCE
DEBIT

ADJUSTED
TRIAL BALANCE
CREDIT

INCOME
STATEMENT
DEBIT
CREDIT

BALANCE
SHEET
DEBIT

CREDIT

0.00

0.00

0.00

0.00

0.00
0.00
0.00

NET SALES

TOTAL OPERATING EXPENSE

0.00

CHATEAU AMERICANA
Balance Sheet
For the Year Ending 12-31-12
2011

ASSETS
CURRENT ASSETS
Cash & Cash Equivalents
Accounts Receivable
Less: Allowance for bad debts
Inventory
Prepaid Expenses
Investments - Available for Sale
Total Current Assets
PROPERTY, PLANT & EQUIPMENT
Less: Accumulated Depreciation

4,913,697.13
(97,459.89)
84,636.54
2,080,764.31
$6,981,638.09

(14,140,830.31)
($14,140,830.31)

TOTAL ASSETS

LIABILITIES AND STOCKHOLDER'S EQUITY

CURRENT LIABILITIES
Accounts Payable
Accrued Expenses
Payroll Taxes Withheld and Payable
Federal Income Tax Payable
Total Current Liabilities
LONG-TERM LIABILITIES
Mortgage Payable
Note payable
Total Long-Term Liabilities
Total Liabilities
STOCKHOLDERS' EQUITY
Common Stock
Additional Paid-In Capital in Excess of Par
Retained Earnings
Total Stockholder's Equity
TOTAL LIABILITIES AND
STOCKHOLDER'S EQUITY

$3,682,954.12
95,166.57
157,448.31
$3,935,569.00

$7,442,445.94
654,000.00
$8,096,445.94
$12,032,014.94

$90,000.00
$3,567,265.00
22,064,134.78
$25,721,399.78

$37,753,414.72

2012

CHATEAU AMERICANA
Statement of Cash Flows
For the Year Ending 12-31-12
CASH FLOWS FROM OPERATING ACTIVITIES
Net income
Adjustments from operating activities
Depreciation
(Increase) decrease in assets:
Accounts receivable
Inventory
Prepaid expenses
Investments - trading securities
Increase (decrease) in liabilities:
Accounts payable
Accrued expenses
Payroll Taxes Withheld and Payable
Federal Income Tax Payable
Net cash provided by operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Cash dividend paid
Cash proceeds from mortgages payable
Cash proceeds from notes payable
Net cash provided by financing activities
NET INCREASE IN CASH
CASH - Beginning of year
CASH - End of year

CHATEAU AMERICANA
Financial Statement Analysis
For the Year Ended 12/31/2012

Current Ratio
Inventory Turnover
Asset Turnover
Return on Equity
Debt-Equity Ratio
Times Interest Earned