1971 Audit/Financial Liquor
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VILLAGE O1' MQN'CLCELL.O
Wri. ~ht:. Count Mi.nne5i>t.a
MUNICIPAL LLQUOR STORE
December 31, 1971.
TABLE OF CONTENTS
Pa~E,
Opinion ~
Exhibits
A Statement of Assets, Liabilities and Surplus 2
g Comparative Operating Statement for Three Months
Ended December 31, 1971 and 1970 3
C Comparative Operating Statement far Twelve Months
Ended Uecember 31, 1971 and 1970 4
U Other Income and Expense
SchE~du lc~s
_.
1 Insurance Coverage 6
2 Funds 5t<~tement 7
Comments B_9
1
'
T
a the Villa
ge Council
Village of Mont iceLlo
Wright County, Minnesota
In accordance with your recluest, wE: hAVe f?xamined
the statement of
assets, liabilities .end surplus c)f the
ManticE?llo Municipal Liquor Stor
e as of I)E~c•c:mbc:r ,; .1, 1471,
and the related operating statement fc)r th
~
f
year then
ended. Our examination was made in Acc.urdFirlCf' with
generally Accepted
ii
auc
tirlg standards and ac:cc)rciin~;ly
in(:.ludf;d such
tests of the accounting; recc~rcis ~)nci such
other auditing; procedures
' as we consi(kcred rlec(~s5r:lry in
thy' (' Lr(-U~II.ti'tarlces.
7'he vi.ll<rge has t)eert named defEnclent in tw(.) lclwsuit.s,
one involving the de
th
' a
c,)f an iruiivirlual. At t.:his time,
there is no indication
as t.o any liabilities which tarry
exisk.
In our ok)inian, subject to Che rrb(~ve c:'omui(~nt-, eh(~
accnmpr~nying; ,~;t.at:ement c)f
assets, 1iar,il.Itie~s and suri~ius
And thc? re latc~d opfyrat ink; .~t~rt(~nicnt
)
' 1
r(~;;erlt fairly lh(~
firlcln('ial p(lyltiUrl ()f ti]C' Mallti('.E:ll(> Mtllll
('l
)ai i
i
S
.
i
.
gllc)C'
toic? At December 31, 1471, Find the' rE~srrlts c)f it
r;
aperAt:ions for' the year then ended, in (:c~nfc)rrni ty wit.h
generally accepted acc
atrrlting; Prirrcil)lcts ai)pli(~(i on a
basis (:ansistErtlt with that of th
•
e pre(
(.ding; year.
~ 5f~ OHI) ANl) 'SOC IATES
Ce~rt.ifiE~d 1•'ubli
' c Ar..courrt<ll,ts
JAnuary 18, 1472
t
-L-
VILLAGE OF MONTTCELLO
Wright. Count,
Minnesota Exhibit, A
' ^
MUNICIPAL LIQUOR STORI:
STATEMENT OF ASSE'T'S, LIABILITIES AND EQIITTY
December 31, 1971
ASSETS
' Current Assets
Petky cash $ 11.8,69
Change fund 2,000.48
' Cash in bank 27,683.10
Investments 59,077.14
Merchandise inventory 3$,542.47
I Total Current Assets !~ $ 1.27,421.88
Fixed Assets Cost Keserve Net
Parking lot $ 3,800.00 $ 3,800,00
Building and improvements 49,824.73 $ 12,715.42 37,109.31.
Furniture, fixtures and
'
e u r men t
q p
900.58
231 432.31
31 8 468.27
~~
_
Total Fixed Assets 525 31 $ 36 147 7.3
_.. ~ _... _ _ ~..~.F
_..~_..._ 49 377.58
, .
Other Assets
Prepaid insurance -
2,172.S~i
`
TO'T'AL ASSETS $ 178 972.:31
LIABILITIES AND SURPLUS
Current Liabilities
' Contract payable -liquor store construct;ian $ 440,00
Ar.crued payroll. taxes 1,740.98
Accrued sales tax 1 457.91
Total Current Liabilities $ 3,6;38,80
Sur 1us
Balance January 1, 1971 $ 157,341,01
' Net income for twelve monkhs ended 12-31-71 42,055,66
$~ 199,396.67
Less: 'T'ransfers out $ 20,000.00
Reimbursement to General Fund for
Administrative costs 4,063.2ri 24,063.25
Total. Surplus ~~ 175 333.41
TOTAT, LIABTIITIES AND 5I)KP~,i)S 1.78.r)72..31_
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VILLAGE OF MONTICELLO
Wright County, Minnesota
MUNICIPAL LIQUOR STORE
SCHEDULE OF OTHER INCOME AND OTHER EXPENSES
Exhibit D
For Twelve For Three For Twelve For Three
Months Ended Months Ended Months Ended Months Ended
12-31-71 12-31-71. 12-.31-70 12-31-70
Other lnr_ome
Cash over or (short) $ (49.79)$ (].8.92)$ (34.92)$ (18.63)
Machine income 1,315.p0 289.4.5 1,776.26 384.43
Interest income 3,419.27 735.28 1,534.87 840.97
Miscellaneous 95.00 62.03
Sale of fixed assets 100.00
Total Other Income _$~~4~9~ ,~ 1067.84 $-._..~,.6-i21 $ 1.206.77
Ocher Expense
N. 5. F, checks 428.48 $ -0- $ 266.38 $ 266.3t~
Total Other Expense $ 428.48 $ -0- $_ 266.38 $ 266.8
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VILLAGE OF MONTICELLO Schedule 1
Wri ht Cnunt Minnesota
' MUNICIPAL LIQUOR 5'I'ORE
TNSURANCE COVERAGE
Aecember 31, 1971
' Amount
T e of Cavern e
Owners liability and liquor liability Bodily injury $ 50,000.00
' Each person
Each occurrence 100,000.00
property damage 50,000.00
Bodily injury 50,000.00
Excess liquor liability Each person
Each occurrence 100,000.00
Fire and lightning, extended coverage
vandalism and malicious mischief Contents 44,000.00
90% co-insurance
Fire and lightning, extended coverage
' vandalism and malicious mischief Building and
80% ca-insurance permanent fixtures 44,000.00
Tnside premises $,000.00
Money and securities -theft 8 000.00
Outside premises ~
Merchantile open stock
Burglary and robbery Stock -limit 7,500.00
40°/ co-insurance
Liability 100,000.00
Workmen's compensation
Manager and all employees 2,500.00
Public Employees blanket bond
-~-
1
1
1
1
1
1
1
1
$ 800.00
24 063.25
24 863.25
13 467 9_.6
$ 118.69
2,000.48
27,683.10
59.077.14 $ 88,879.41
$ 18.45
1,678.28
18,056.85
55 657.87
75,411.45
13 467.96
VILLAGE OF MONTICELLO 5ch~:dule 2
Wri ht Count Minnesota
MUNICIPAL LIQUOR STORE
FUNDS STATEMENT
For Year Ended December 31, 1971
Funds = Cash
Funds Generated _B~:
Net income from operations $ 42,055.6Ei
Add: Nan-cash expense charged against income this year
Depxeciation $ 2,793.11
Accaunts payable at I2-31-71 440.00
Accrued payroll taxes at 12-31-71 1,740.98
Accrued sales tax at 12-31-71 1,457.91
Prepaid insurance at 1-1-71 2,113.78
Inventory 1-1-71 31,3.5_7.45 39 903.23
f $ 8].,958.89
Deduct: Cash expenditures this year not charg~:d against
income this year
Prepaid insurance at 12-31-71 $ 2,172.85
Accounts payable at 1-1-71 91.00
Accrued payroll taxes at 1-1-71 1,791.34
Accrued employee benefits at 1-1-71 15.52
Accrued sales tax at 1-1-71 1,014.50
Inventory at 12-31-71 _ 38,542.47 43 627.68
Total Funds Generated $ 38,331.21
Funds Were A lied Ta:
Purchase of fixed assets
Transfers out to other Funds
INCREASE IN CASH BALANCES
Cash Balances at 12-31-71
Petty cash
Change Fund
Cash in bank
Investments
Cash Balances at 1-1-71
Petty cash
Change fund
Cash in bank
Lnvestments
INCREASE IN CASH BALANCES
_7_
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VILLAGE OF MONTICELLO
Wri ht Count Minnesota
MUNICIPAL LIQUOR STORK
December 31, 1971
COMMENTS
In addition to the regular audit report as indexed an the
preceding pages, we are submitting the following comments which
we hope will assist you in the management of your municipality.
1. Invoice classification errors continue to be a troublesome
area for the liquor store operations. As was indicated last year,
we suggested that the invoices be classified as they come from
the liquor store so that someone familiar with the merchandise
purchased would allocate it to the proper cost account. Much
improvement could be made in this area, In addition problems
have been encountered with duplicate payment of invoices, errors
in the computation of sales tax, attars in the postings of journal
entries, improper invoice cutoffs, etc. A11 of these cause an
extension of our regular audit procedures and result in a mare
costly audit. Care should be taken in the future so that these
problems can be eliminated.
2. Bad checks continue to be major problem area for the liquor
store. A definite attempt should be made to tighten this area dawn.
In addition, we feel that the practice of holding checks in order for
them to become good should be discontinued. ''T'his practice only
encourages the bad check writer to cantinue his practices, while at
' the same time it subjects the liquor stare to even a greater chance
of loss.
3. Care should be taken so that the inventory doesn't become
unduly burdened with slaw moving items. We should also he careful
that we don't have too much variety of selection for same of the
slower moving items.
4. A definite imprvvement in the area of labor and operating
expenses is noted in the final quarter of 1971. This is the area that
' has to be kept in line when faced with a situation where the dollar
volume of sales has remained constant from 197p to 1971. The operating
expenses, fueled by inflation, have a tendency to eat. up the profits
' at an increasing rate as these conditions prevailo
It is worth noting that 1971 marks the second straight year in
which the dollar volume of "on sale" sales has dropped. Although our
' actual grass profit percentages have improved considerably within the
"off" and "on" departments during 1971, we must remember that as the ratio
of the "off" sales to the fatal sales becomes greater (as when the dal.lar.
volume of the "on" sales drops), then the overall gross profit percentage
must drop. This is true because the "off" sales generate a much lower
gross profit margin than do the "on" sales. In other words, it takes
many mare dollars of "off" sales than "an" sales to generate the same
' amount of gross income. We must, therefore., appreciate the significance
of the "on" sale operation, and interpret the declining sales trend
' accordingly.
-$-
' VILLAGE OF MONTICELLO
Wri ht Count Minnesota
' MUNICIPAL LIQUOR STORE
December 31, 1971
(Continued)
COMMENTS
The operating expenses which we recommended to be
reviewed in the September 1971 meeting, were wages, supplies,
' store expense and cleaning as well as insurance. It would
appear from the fourth quarter results that we are headed
in the right direction in these areas.
1
1
1
1
1
7
1
..g_
~ I I..LAGE UI~' MUti`TiCELI.U
Itil i~`;'•G ~'r~unt~,, ~linrtc~ot,a
III ti1.CiP.AL Li(,~IiOR SL'URf'
',"ABLE Or' C01TE'VTS
F'a~,c.
Opi;~1:-.
Exflibit
A Statement of Assets, Liahiiities and Equi.t~ 2
R Cc~mparat ive Operat ink; Statement f~~r Thrr=e
Months Ended March 37~ 191 and 1.9 `D 3
GiI :,:YS .~'•N NS^~r •ti=. - .~ 4TES • ~!;° c r- - p~.. w~TAN~c
I1 - -
I'o the Village CUUni i 1
Village of Monticello
w-right C~~ursty, hlinn~~.~ota
In accordance with your request., we have etiar.;ined
tyre states:Vent of assets, 1 iabili.ties :.end surplus of the
Monticello Municipal Liquor Store as of March 31, 1911,
and the related operating statement for the three
months then ended. Our exami.nat.ion was made in accordance
with generally- <.rrccpted :ir.iditing standard: ar.cl accordingly
included such test: of the: accounting reic:~rds and such
other auditing procedures as we considered necessary ire
the circus:.stances.
The village has been named defendent in two lawsuits,
one involving the death of an individual. At this tune,
there i.s no indication as to any liabilities which may exist.
In our opinion, subject to the above comment, the
accompanying statement of assets, liabilities and surplus
and the related operating statement present fairly the
financial posi.ti.on of the Mont:icella Muricipal Liquor
Store a± March 31, 19;1, and the results of its operations
for the three months then ended, in conformity with generally
accepted accounting principles applied on a has is con°~istent
with that ~f the preceding yr:ar.
i ~
C• ~;YS ;: )HN5O[v ADD AS=:Ot: (A'I'LS
Cer f~aed Puhl is Accoiant.ants
April. r, 1`71
,RUB'S ~OHti50N ww~ A550C~ATES ~ CERTIFIED PU6LIC Af:.~~. -. "`
_ r.~rl [ i, i t. A
.~ ILI.AGE 'JF ~"1~'T' 1 I .l~.(.l. J
Wri ~ht. Cu~_n~ °•1 i n,l~- . ,t.u
ML'vl~IPP_L LZQt:(1}' :;'Iril,L•
STA1'EMEN'I OF ASSETS, L1P.B 11,1'f' I t''; ANU SURPLUS
March 31, 1'i :' I
ASSETS
Current Assets
Pe+_ ty ca:;h
Change fund
Casl; in bank - checking
Certificate of deposit
Time saving certificates
Merchandise inventory
Total C~i ~ rent Asset. _,
Ac~ c. urn u l a t e cl
CUSI_ tJE{)reC 1dt1UT7
t'1Xed ASSEtS
~' "i
Parking -1,~t a ,~sOU.QU
Bui~ding and improve:-
menu 4c),824. 3 ~ 1]..,'%.31.52
1'urnit~~re, fixt~.ires
and equ i-l~'"^en t i ] 900.58 21 321.10
't'otal fixed Assets 85 525.31 ~~-34 0~.~ >?•F'2
Other As:~ets
Prepaid insurance
Deferred T:aintenance contracts -cash registers
Due from distributors
Due from state -overpayment of withholding
Total Other Assets
TOTAL ASSETS
LLABILI'I'IES AtiD S[.[KPLUS
Current Liabilities
Accounts pay~ahle
p,ccrucd pati r:~l 1. taxes
Contract::, pa~'alilc -l iquor store cony true tion
Acc rue=d :=al.e~ tax
Tot.a1_ Current Liabilities
$ ~ ~ 1,
Z,OC16, I ~,
19,057.0(1
6,46"i.f,7
5U, 294. f~'~
3'3, i6~i.~.%
tic: t
3,800.00
38,U9~.21
9.579.48
111,187.41
51,472.69
5,762.89
111..60
426.71
157.20
6.458.40
1,554.59
1,802.,2
440. U0
~'SEi.`i0
Sur lus $ 157,341..01
Bala.i~.e January 1, 19iU 7 223.3
Net income for three month:; ended 'larch 31, 1911
'Total Surplus
TOTAL. LIABILI'Ti.ES AND ST_'KPLUS
Note: A pledge in the amount of $20,000.00 to the General
Improvement Sinking; Fund had been made for the year
19 1, however, these funds have not hec?n transferred
as of this date.
S~_ 169.118.50
$ 4,.754.1.1
164.564.39
~ 1h9,118.5~
RuYS J6HNSQN wNe ASS4CI RTES ~ ERYIi'iE0 PU6LIG ACCOUNYANTS
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f
`~ i LI.AGE OF MO''1 1'.I:LLO
Wr i ~ ll! County. M i rlnesc,~a
MI~NI(:iF'AL L1(11,(_JI< STORF~
TABLE OE' CON'TENT'S
Opinion
Exhibit
Pale
1
A Statement of Assets, Liabilities and Equity 2
B Operating Statement for Six Months Ended June 30,
1971 and Three Months Ended June 3U, 1971 3
GF+uVS ~:_rvNSON nr, :. ASSOCIAI'F •, CERT'FIEC P~,~pLIC AL`CQIiNTANTS
To the Villa~c (:~~unc i 1
Village of Montic,ci lu
w'right County, Minlle~~ut.a
In accordance with your request, we have exarni_ned
the statement. of assets, liabilities and surplt,is of~ the
Monticello Municipal Liquor Store as of. June 30, 1971,
and the related operating statement for the six months
then ended. Our examination was made in accordance
with generally accepted auditing standards acrd accordingly
included such tests of the accounting records and such
other auditing procedures as we considered necessary in
the circurnstanc.es.
The village has been nar:,ed defendent in two lawsuits,
one involving the death of an individual. At, this time,
there is no indication as to any liabilities which may exist.
In our opinion, subject to the above comment, the
accompanying statement of assets, liabilities and surplus
and the related operating statement present fairly the
financial position of the Monticello Municipal Liquor
Store at June 30, 1971, and the results of its operations
for the six months then ended, in conformity with genera l.l~•
accepted accounting principles applied on a basis consistent
with that of the preceding near.
GRI:I~~OHNSON AtiI) P:SSOClA'i'ES
Certif ed Public Accountants
?uly 14, l`a- l
-1-
GRUVS. JOHN S~.~N ~+~~,~. A$5OCIATES CERTI FIEF PU6LIC ACCOUNTANTS.
V 1LL.q~E 01 '~f0'~T ICr:Ll.c~ Exh i h i t .4
h~ri-ht r:ount•~, Minnesota
MUNIr:IPAL LIQi:OR STORE
STATEMENT OF' A`:;,;h:'1S, LIABILITIES AND 5CiRPI,I;;.
.Dine 30, 1971
ASSETS
Current Asst is
Petty cash $ 97,54
Change fund 2,UU0,26
Cash in bank -checking 6,713.46
Certificate of deposit f,,544.4b
Time saving certificates 51,(~~s.3.00
Merchandise inventory 38,502.35
Total Current Assets $ 104,941..07
Accumulated
Fixed Assets Cost Depreciatian_ Net
Parking -lot $ 3,800.00 $ 3,800.00
Building and improvements 49,824.73 $ 12,059.52 37,765,21
Furniture, fixtures and
equipment Y 31,900.58 22,691.10 _ 9,209.48
~ ~
Total Fixed Assets ,~ 85,52.5.31 5~~4,750.62. 50,774.69
Other Assets
Prepaid insurance $ 4,859.b8
Deferred maintenance contracts -cash registers 104.40
Due from distributors 383.60
Advance to general fund 15,300.00
Total Other Assets 20,647.68
TOTAL ASSETS $_ 17b,363.44
LIABILITIES AND SURPLUS
Current Liabilities
Accounts payable $ 2,639.99
Accrued payroll taxes 2,672.49
C'ontrac.t payable -liquor store construction 440.00
.Accrue_d sales tax 915.38
Total Current Liabilities $ 6,667.86
SurE~lus
Balance Januar•~ 1, 1971 $ 157, 341.07.
Net income for six months ended June 30, 1971 1~1 41.82
$ l'S,~58.83
Less: Transfers out $ 2,000.00
Reimbursement to General Fund
for Administrative Costs 4 063.25 ti Of>3.25
Total. Surplus 169695.58
'T'OTAL LIABILITIES AND Sl'RPLL'S $ 17b,.363.44
?Vote: A pledge in the amount of $20,000.00 to the General Improvement Sirrking
Fund has been made for the ~•ear 1.971; at this date $2,000.00 has been
t.ransferr~rl.
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~. ne'_t f~nC}E:d. t)I-Il C.;ti~:": ~ ~~. I Ut ~n.3 ,-'adE' ITi iC.C.G~ Ca ~ C:E Wl.t}
~er~E: r::111 ~3~ cei~t.c-'d ~:._r1_T.'.,t ~~:~ :ca.3rds and accordin5l_;
_ t.
t *._hE ~r~oL~rtir',i5 rec.urds arlC.l .-,.~t.~
1r~il 1 UdEF (] jI1C}1 tE ~ t.
Ut.}~.E:C all(11tLn~ }Jr•UCe(:',.irE:s 3~ t!:E CUI,~ldE:Yed nECE~Sary 111
thE: C irc.umstances.
The village has been narked defendent. in two lawsuits,
one involving, the death of an individual. At this time,
there is no indic.atiOrl as to any- liabilities which tna~
exist.
In our c;pir~iY~n, ~'ubje.ct t.o the above c-,mmenl, t.he.
actompanyirlg, stateTrer~t. cf a~sEt~,, liabilities and surplus
ar,d the. related opFra~in-• .~ta~_E^.ent. prESent fairly the
fin-incial positior' o' the ~?!~r:t;!:Fllo ML.iriicipal i~iquor
t,-re at. Sept.Erniber 3(., lc± i, r1r,d t!lE resLilts of it.s opcrat.ions
fO: ±-he nine Irionths ±}ten E,r,dccl, in cor,forr?',ity Wi.tYc ~enerall.}'
=r::LEp;.Ed ~lccountin' pri-lc:iplc - ~it>plied or. a basis con-i~tErit
W'itn that Ui the prcc_Edir.:; ;%E-1r.
I
~I
7 ~~ ~,
.`(.f<I:Y , JOH 'SON AND ASSOCIATES
';F: r tfif red Public Accountants
I
i
I
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III
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-.._. „
.'ILL;°,GE OI' MO\TTi'.ELLO L•xY:ibit. :a ~j
i
Wright County Minnesota ~
~11'~NI(.:Ii'AL LIQI OR ~~'CORE it
>TAl'EMEN'I' Uh' r1ySETS, LIA.TiILI1'IES AND SURPI_,US I'
tieptemher 30, 1911.
_ _~_.
ASSETS ~
Ciirrc=nt :1ssF:t
F'etly c.a~h
Change f _~nd
(;ash in bank
Tnvestments
Merchandise inventor}'
Total Current Assr;ts
Fixed Assets Cost t~E serve
Parki.n~, lot. ~ x,800,00 a -0-
Bi_ii.ldin~ and improvements 49,8'14.73 12,387,52
FurnitL;re, f ix.tures
and eyuipr~e~~t 31,900.58 23,061,10
'T'otal Fixed Assets ~ 85 525,31 ~S :35,448.62
Other ,4ssets
Prepaid insurance
Deferred maintenance contracts -cash resisters
Advance to general fund
Total Other Assets
TOTAL ASSETS
LIABILITIES AND SSRPLUS
Current Liabilities
Contract. pa`~ab1e -liquor store construction
Accrued payroll taxes
Accr~ied sales tax
Total Current Liabilities
Surplus
$ 1h1,21
2,004.24 ,~',
208,05
58,341,86 ;.
37, 1Fs4, 13
97,9]9,49
Ne t
3,~~00,00
3,,437,21
~? . '3.39.48
$ 4,072.62
52.20
15,300.00
$ 440,00
2,550,07
859.40
Balance ..January 1, 1971 $ 157,.:541.01
Net. :i.ncome for nine months ended Septe~r~ber 30, 1971 30,293.77
$ 187,634.78
Less: Transfer, Out $ 20,000.00
Keimhursement to General Fund for
Administr_at:ive Costs _ 4,063.2.5 24,063.25
Tut_a1 Surpli_~~-s
TOTAL L1AF,ILI'TIES AND Sl1HF'LU5
50,076.69
19424.82
- i
x_167,421._00
i
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i'
$ 3,849.4; ;j
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1.63 571.53 I':
$ 167, 42.1. UO
~,
[,P„''S ~`JN NSC:N sr., I; Ate, ~,~1CIA'F_5 ~ I i~' F''E:. P'.., 6~ '_' A^~'~~., NTAN75
V t l l.;\~,(~ OH MONT ICE1 L ~~
~'rl 'h t. (.I r;UTIt.V ~'11T1T1E:.~~f;1
Mi.!NICLPAL LIClI.'UR S'1'OhR
OPF.i~1TING STAI'EMEN't'
hc~r TfirFe MontFls Ended Septemhc,r 30, .1971
Sales
Off S31e
Cost of
5a].es
Gross
Income
Per Cent
t0 Ja.LeS
Liquor $ 36,333.95 $
Beer 2,904.15
Other mel°chan<lise 1. 511.!+:3
Iota 1. Off Sale ~ 65 753.53 $
On Sale
Reer 10 51.x.85
Other merchanciisE.
T
l 1 159.96 _
ota
On Sale $ 30,577.89 $ I2,%4.3..36
Total S 96,331 42 64 439.60 $
Unallocated
Purchase discounts
Less: Freight
Total Gross Income
Operating_Expenses
Wagers
Licht and power
Store expense
StorE supplies
Fear supplies
Professional. fees
Telephone
Fuel
Laundry
Insurance
Depreciation
Empl.oyce benefits- P.E.R.A.
Employee benefits -F.I.C.A.
Employee benefits -Health insurance
Repairs
Fad checks
Mi.scellaneo~_ls
Total Dpc:rating Expenses
OperatinK Income
Other Income
T:ash over or (short)
Interest income
Machine income
Total ether Income
NET INCOME
28,6ti~.26 $ 7,645.69
-'1.,`131.16 'i,9?2.99
1,0'6.82 43w.61
_?l,(;90.24 $ 14,057.29
1, ~E,u, ~(, y
3,89',33
985,7-
$ 2,484.71
492.92 _
14,955.5'
614.98
798.79
489.09
59.23
6 15.00
124.81
-0-
194.86
2,007.06
698.00
63.3.32
716.82
512.15
222,11.
359,51
-0-
(30.41)
714.40
329.65
.~e: Sale= are _~h,wr, -F± ~` Mielnes~ta _, .~,~i.ES Tax.
GF:. vc, .•,H VgC n. ... aSS ^'_.a-t5 ~p~a~~~r EG P~~el„~:_ A.:~U'1•+~~vrti
1.1,039.':2
1,620.52
174.19
17,834.53
31,891.82
11 9~~~
33,88.3.61
23,021..3
10,8F,2. 31.
21.04
Z1.4U
Zri.94
21.38
53.41
62.94
15.02
58.32
33.10
2.07
35.17
23.89
11,28
1z 013.64 1.05
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