NPO SOLUTION

Set 2
1 Total Assets 5,500,000.00
Total Liabilities 2,250,500.00
Total Net Assets 04/30 3,249,500.00
Cash donations 500,600.00
Paid salaries (30,250.00)
Delivery van 800,250.00
Total Net Assets 05/31 4,520,100.00
2 Cash 04/30 1,650,000.00
Cash donations 500,600.00
Paid salaries (30,250.00)
Paid the accounts payable (15,600.00)
Cash 05/31 2,104,750.00
3 Unrestricted Net Assets 4/30 1,949,700.00
Cash donations 500,600.00
Paid salaries (30,250.00)
Reclass temp rest net assets 77,988.00
Unrestricted Net Assets 5/31 2,498,038.00
Set 3
1 Total Assets 10,250,500.00
Total Liabilities 4,100,200.00
Total Net Assets 04/30 6,150,300.00
Temp Rest Net Assets 4/30 2,460,120.00
Reclass to Unstricted Net Assets (73,803.60)
Delivery van 650,000.00
Temp Rest Net Assets 5/31 3,036,316.40
2 Total Assets 04/30 10,250,500.00
Cash donations 350,500.00
Paid salaries (25,500.00)
Paid the accounts payable (10,500.00)
Delivery van 650,000.00
Total Assets 05/31 11,215,000.00
Cash 05/31 3,364,500.00
3 Unrestricted Net Assets 4/30 3,228,907.50
Cash donations 350,500.00
Paid salaries (25,500.00)
Reclass to Unstricted Net Assets 73,803.60
Unrestricted Net Assets 5/31 3,627,711.10
Set 4
1 Total Net Assets 04/30 4,864,960.00
Unrestricted Net Assets 4/30 3,283,848.00
Cash donations 400,500.00
Paid salaries (18,250.00)
Reclass temp rest net assets 72,974.40
Unrestricted Net Assets 5/31 3,739,072.40
2 Total Liabilities 04/30 1,520,300.00
Total Net Assets 04/30 4,864,960.00
Total Assets 04/30 6,385,260.00
Cash donations 400,500.00
Paid salaries (18,250.00)
Paid the accounts payable (30,500.00)
Delivery van 750,500.00
Total Assets 05/31 7,487,510.00
3 Total Assets 05/31 7,487,510.00
Cash 05/31 1,871,877.50
Cash donations 400,500.00
Paid salaries (18,250.00)
Paid the accounts payable (30,500.00)
Net Inc/(Net Dec) 351,750.00
Cash 04/30 1,520,127.50
% of net increase 23.14
Set 5
1 Total Net Assets 04/30 6,326,375.00
Unrestricted Net Assets 4/30 5,061,100.00
Cash donations 300,750.00
Paid salaries (15,550.00)
Reclass temp rest net assets 25,305.50
Unrestricted Net Assets 5/31 5,371,605.50
2 Total Liabilities 04/30 2,300,500.00
Total Net Assets 04/30 6,326,375.00
Total Assets 04/30 8,626,875.00
Cash donations 300,750.00
Paid salaries (15,550.00)
Paid the accounts payable (50,500.00)
Delivery van 1,600,000.00
Total Assets 05/31 10,461,575.00
3 Plant, Property & Equip 04/30 4,744,781.25
Delivery van 1,600,000.00
Plant, Property & Equip 05/31 6,344,781.25
Set 6
1 Total Assets 06/30 10,100,900.00
Total Liabilities 06/30 851,100.00
Total Net Assets 06/30 9,249,800.00
Unrestricted Net Assets 6/30 7,399,840.00
Paid salary (15,250.00)
Reclass temp rest net assets 69,373.50
Unrestricted Net Assets 7/31 7,453,963.50
2 Total Assets 06/30 10,100,900.00
Car 300,000.00
Partial payment of A/P (50,600.00)
Issuance of N/P 150,500.00
Paid salary (15,250.00)
Total Assets 07/31 10,485,550.00
3 Total Net Assets 06/30 9,249,800.00
Car 300,000.00
Paid salary (15,250.00)
Total Net Assets 07/31 9,534,550.00

COOP SOLUTION
Set 1
1 Total CA 6,000,000.00
Total Assets 15,000,000.00
Total ME 10,714,285.71
Total Liabilities 4,285,714.29
Initial Capital 11,364,785.71
2 Interest Income 250,000.00
Service Income 150,000.00
Cost of Service (85,000.00)
Membership Fees 45,000.00
Commission Income 25,000.00
Misc Income 5,000.00
Interest Expense (25,000.00)
Administrative Exp (150,000.00)
Gain on Sale 35,000.00
Net Surplus - 12/31/16 250,000.00
Undivided Net Loss (400,500.00)
3 Cash, 11/30/16 1,200,000.00
Income Earned - 12/31/16 285,000.00
Cash, 12/31/16 1,485,000.00
Set 2
1 Total CA 6,000,000.00
Total Assets 15,000,000.00
Total ME 10,714,285.71
2 Interest Income 250,000.00
Service Income 150,000.00
Cost of Service (85,000.00)
Membership Fees 45,000.00
Commission Income 25,000.00
Misc Income 5,000.00
Interest Expense (25,000.00)
Administrative Exp (150,000.00)
Gain on Sale 35,000.00
Net Surplus - 12/31/16 250,000.00
3 Total ME 10,714,285.71
Total Liabilities 4,285,714.29
Total CL - 11/30/16 1,500,000.00
Adm Expense - Unpaid 67,500.00
Total CL - 12/31/16 1,567,500.00
Set 3
1 Interest Income 250,000.00
Service Income 150,000.00
Cost of Service (85,000.00)
Membership Fees 45,000.00
Commission Income 25,000.00
Misc Income 5,000.00
Interest Expense (25,000.00)
Administrative Exp (150,000.00)
Gain on Sale 35,000.00
Net Surplus - 12/31/16 250,000.00
CDF 12,500.00
2 Total CA 6,000,000.00
Total Assets 15,000,000.00
Total Non CA - 11/30/16 9,000,000.00
Investment Sold (215,000.00)
Total Non CA - 12/31/16 8,785,000.00
3 Loans Receivable 2,500,000.00
Set 4
1 Total CA - 11/30/16 6,000,000.00
Cash & Cash Equiv - 11/30/16 (2,400,000.00)
Loans Receivable - 11/30/16 (2,500,000.00)
Biological Assets - 11/30/16 1,100,000.00
2 Total CA 6,000,000.00
Total Assets 15,000,000.00
Total ME 10,714,285.71
Total Liabilities 4,285,714.29
3 Total CA 6,000,000.00
Total Assets 15,000,000.00
Total ME 10,714,285.71
Adjusted Total ME - 11/30/16 12,015,285.71
Set 5
1 Total CA 7,500,000.00
Total Assets 18,750,000.00
Total ME 13,392,857.14
2 Interest Income 250,000.00
Service Income 150,000.00
Cost of Service (85,000.00)
Membership Fees 45,000.00
Commission Income 25,000.00
Misc Income 5,000.00
Interest Expense (25,000.00)
Administrative Exp (150,000.00)
Gain on Sale 35,000.00
Net Surplus - 12/31/16 250,000.00
Unrecorded Insurance Exp (15,000.00)
Overstatement of Salaries 5,300.00
Adj Net Surplus - 12/31/16 240,300.00
3 Unrecorded Insurance Exp (15,000.00)
Overstatement of Salaries 5,300.00
Net Decrease (9,700.00)