Questions
Andrew Cousins is 63 years old and is employed as a personal tax planning advisor by...

  1. Andrew Cousins is 63 years old and is employed as a personal tax planning advisor by PWMG LLP. Andrew is married to Ying Yue Cousins; Ying Yue is a pensions analyst at Falcons plc, a large investment bank.

    Andrew owns an investment portfolio of tangible and intangible assets; he is also a keen collector of antique paintings and sculptures. Andrew intends to retire in the near future; he plans to acquire a retirement home in Nice, France. To finance this acquisition, he made a number of disposals from his investment portfolio during the tax year 2019/20.

    Which of the following disposals would be exempt or wholly relieved from capital gains tax in 2019/20?

    1. Sale of corporate bonds issued by Ravens plc, an engineering company that operates in the UK oil and gas sector

    2. Sale of an oil painting to Ying Yue Cousins. The oil painting had a market value on disposal of £18,000, but Andrew sold it to Ying Yue for a total consideration of £10,000. The painting cost £3,000 when acquired on 6 December 1999

    3. Sale of Andrew’s principal private residence (i.e. his main residence), a house in London, UK. Andrew acquired the house in 1996

    4. Part disposal of 400 shares in Trubisky Inc., a company that is resident in Delaware, USA; the shares were acquired in two acquisitions of £23,000 for 259 shares on 7 October 1994 and £35,000 for 303 shares on 11 July 2001, respectively. Net disposal consideration on the part disposal were £516,000

  1. Ahmed Benghazi owns and manages a bakery. Ahmed’s business, Benghazi Mediterranean Khabbaz, produces luxury bread, cakes and pastries for restaurants and delicatessens in Newcastle upon Tyne, UK.

    During the tax year 2019/20, Benghazi Mediterranean Khabbaz’s taxable turnover (excluding capital items) was £222,070. The business’s VAT administration and payments of VAT liabilities are up-to-date. Ahmed Benghazi has never been convicted of a VAT offence or assessed to a penalty for VAT evasion involving dishonest conduct. Since the business started trading in 2012/13, Benghazi Mediterranean Khabbaz has participated in the flat-rate scheme for small businesses.

    Which, if any, of the special schemes for VAT administration are available for Benghazi Mediterranean Khabbaz in 2019/20?

    1. Cash accounting and annual accounting schemes only

    2. Flat rate scheme for small businesses only

    3. Cash accounting scheme, annual accounting scheme and flat-rate scheme for

      small businesses

    4. Annual accounting scheme and flat rate scheme for small businesses

5. Laura
Investment Services Ltd. Jackson Investment Services is a limited company, incorporated under the UK Companies Act 2006. Laura receives dividends from Jackson Investment Services Ltd.

Jackson Investment Services Ltd employs two investment analysts and an administrative assistant. Laura sub-contracts some of Jackson Investment Services Ltd’s work to Josh Dalton, a sole trader and self-employed tax specialist.

Jackson is an asset management advisor; she owns and manages Jackson


Which of the following are chargeable to Jackson Investment Services Ltd for the year ended 31 March 2020?

  1. Corporation tax, Class 4 National Insurance contributions and income tax

  2. Income tax and corporation tax

  3. Corporation tax and Class 1 secondary National Insurance contributions

  4. 4. Corporation tax, Class 1 primary National Insurance contributions and income tax

  5. The badges of trade are the key factors in deciding whether an activity constitutes a trade.Josh Prescott is employed as an indirect taxation specialist by Falcons LLP, a large investment bank. Josh is also a talented mathematician and computer programmer: he provides risk analysis consultancy services to professional sports clubs in North America.

  6. During the tax year 2019/20, Josh engaged in a number of transactions. Which of the following transactions would be used to determine if Josh’s risk analysis and consultancy services are a trading activity? A. Sale of risk analysis and management software to the Portland Panthers American Football Club. The software was originally designed for use in rugby; Josh adapted and improved the software for use in American football. B.Throughout the tax year 2019/20, Josh was supplied with a car by Falcons LLP. Josh used the car for both work and private use. Josh agreed to reimburse Falcons LLP for the full cost of any fuel used for private journeys: this amounted to £3,720, which Josh paid in a single instalment on 3 April 2019. C.Josh sold a licence for a risk analysis model for use in baseball to the Toronto Angels Baseball Club. Josh sold the licence for £70,000 on 1 July 2019.   D. Previously, he had sold licences to use the risk analysis model to four other baseball clubs.

Josh acquired debt finance to fund the acquisition of digital recording technology. The technology was used to collect data that Josh then used as part of his risk analysis consultancy activities.

In: Accounting

RAMBLE CORPORATION Statement of Financial Position December 31 Assets 2020 2019 Cash $78,000 $34,800 Accounts receivable...

RAMBLE CORPORATION
Statement of Financial Position
December 31
Assets 2020 2019
Cash $78,000 $34,800
Accounts receivable 104,400 70,800
Inventory 159,600 97,200
FV-OCI investments in shares 75,600 100,800
Land 78,000 123,600
Equipment 468,000 516,000
Accumulated depreciation—equipment (140,400 ) (103,200 )
Goodwill 148,800 207,600
        Total $972,000 $1,047,600
Liabilities and Shareholders’ Equity
Accounts payable $14,400 $61,200
Dividends payable 18,000 38,400
Notes payable 264,000 402,000
Common shares 318,000 150,000
Retained earnings 345,600 340,800
Accumulated other comprehensive income 12,000 55,200
        Total $972,000 $1,047,600


Additional information:

1. Net income for the fiscal year ending December 31, 2020, was $22,800.
2. In March 2020, a plot of land was purchased for future construction of a plant site. In November 2020, a different plot of land with original cost of $103,200 was sold for proceeds of $114,000.
3. In April 2020, notes payable amounting to $168,000 were retired through the issuance of common shares. In December 2020, notes payable amounting to $30,000 were issued for cash.
4. FV-OCI investments were purchased in July 2020 for a cost of $18,000. By December 31, 2020, the fair value of Bramble’s portfolio of FV—OCI investments decreased to $75,600. No FV—OCI investments were sold in the year.
5. On December 31, 2020, equipment with an original cost of $48,000 and accumulated depreciation to date of $14,400 was sold for proceeds of $25,200. No equipment was purchased in the year.
6. Dividends on common shares of $38,400 and $18,000 were declared in December 2019 and December 2020, respectively. The 2019 dividend was paid in January 2020 and the 2020 dividend was paid in January 2021. Dividends paid are treated as financing activities.
7. A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year.



(a)

Prepare a statement of cash flows using the indirect method for cash flows from operating activities.

RAMBLE CORPORATION
Statement of Financial Position
December 31
Assets 2020 2019
Cash $78,000 $34,800
Accounts receivable 104,400 70,800
Inventory 159,600 97,200
FV-OCI investments in shares 75,600 100,800
Land 78,000 123,600
Equipment 468,000 516,000
Accumulated depreciation—equipment (140,400 ) (103,200 )
Goodwill 148,800 207,600
        Total $972,000 $1,047,600
Liabilities and Shareholders’ Equity
Accounts payable $14,400 $61,200
Dividends payable 18,000 38,400
Notes payable 264,000 402,000
Common shares 318,000 150,000
Retained earnings 345,600 340,800
Accumulated other comprehensive income 12,000 55,200
        Total $972,000 $1,047,600


Additional information:

1. Net income for the fiscal year ending December 31, 2020, was $22,800.
2. In March 2020, a plot of land was purchased for future construction of a plant site. In November 2020, a different plot of land with original cost of $103,200 was sold for proceeds of $114,000.
3. In April 2020, notes payable amounting to $168,000 were retired through the issuance of common shares. In December 2020, notes payable amounting to $30,000 were issued for cash.
4. FV-OCI investments were purchased in July 2020 for a cost of $18,000. By December 31, 2020, the fair value of Bramble’s portfolio of FV—OCI investments decreased to $75,600. No FV—OCI investments were sold in the year.
5. On December 31, 2020, equipment with an original cost of $48,000 and accumulated depreciation to date of $14,400 was sold for proceeds of $25,200. No equipment was purchased in the year.
6. Dividends on common shares of $38,400 and $18,000 were declared in December 2019 and December 2020, respectively. The 2019 dividend was paid in January 2020 and the 2020 dividend was paid in January 2021. Dividends paid are treated as financing activities.
7. A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year.



(a)

Prepare a statement of cash flows using the indirect method for cash flows from operating activities.

In: Accounting

Habib Gulzar is planning to open new production line in Kabul, where they are going to...

Habib Gulzar is planning to open new production line in Kabul, where they are going to produce variety of juices. They are hiring staff for the production unit like workers, cost accountants, production manager and managerial accountants. You are interested in the position of managerial accountant as they are offering good package. After your submitting application for the position you are called for an interview. In order to impress the interviewers, you are required to provide effective answers for the following questions asked during interview: 1. Can you explain with a help of an example how idle standards are different from practical standards? Being a managerial accountant which standard you will follow to standardize cost of product? 2. How does the content of reports and the verification of reports differ between managerial and financial accounting? 3. Decision making is management’s most important function.” Do you agree? Why or why not? 4. What will be the total manufacturing costs? Let’s say Habib Gulzar Manufacturing Inc. has beginning work in process AFN 26,000, direct materials used AFN 240,000, direct labor AFN 200,000, total manufacturing overhead AFN 180,000, and ending work in process AFN 32,000. 5. Which process you will follow as a managerial accountant to determine predetermined overhead rate/ standard overhead rate, in the process of standard costing? 6. What are the similarities and differences between standards cost and budgets

In: Accounting

Question 6 The following are selected statement of financial position accounts of Concord Ltd. at December...

Question 6

The following are selected statement of financial position accounts of Concord Ltd. at December 31, 2019 and 2020, and the increases or decreases in each account from 2019 to 2020. Also presented is the selected income statement and other information for the year ended December 31, 2020.
Statement of Financial Position (selected accounts)
Assets 2020 2019 Increase
(Decrease)

Accounts receivable

 $84,600 $73,400 $11,200

FV-NI investments

 39,750 49,800 (10,050 )

Property, plant, and equipment

 180,200 148,100 32,100

Accumulated depreciation

 (81,800 ) (67,900 ) 13,900
Liabilities and shareholders’ equity

Bonds payable

 151,300 146,900 4,400

Dividends payable

 7,400 5,150 2,250

Common shares

 31,300 21,800 9,500

Retained earnings

 107,400 91,550 15,850
Income Statement (selected information)
For the Year Ended December 31, 2020

Sales revenue

 $314,000

Depreciation expense

 34,000

Gain on disposal of FV-NI investments

 4,800

Unrealized loss on FV-NI investments

 3,800

Gain on disposal of equipment

 14,600

Net income

 31,500

Additional information:
1. During 2020, equipment costing $44,300 was sold for cash.
2. Accounts receivable relate to sale of inventory.
3. During 2020, $20,400 of bonds payable were issued in exchange for property, plant, and equipment. All bonds were issued at par.
4. During the year, short-term investments accounted for at FV-NI with a carrying amount of $18,050 were sold. Additional investments were purchased.


Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items, assuming Concord Ltd. follows IFRS and has chosen to report cash dividends received and paid as operating activities and interest received and paid as operating activities.

1.Cash received from customers amount?

2.Payments for purchases of property, plant, and equipment. amount?

3.Proceeds from the sale of equipment. amount?

4.Cash dividends paid.amount?

5.Redemption of bonds payable. amount?

6.Proceeds from the sale of FV-NI investments. amount?

7.Purchase of FV-NI investments. amount?

In: Accounting

a. How could you improve the readability of this table? b. The file GDPyears contains sample...

a. How could you improve the readability of this table?

b. The file GDPyears contains sample data from the United Nations Statistics Division on 30 countries and their GDP values from 2005 to 2010 in U.S. dollars ($). Create a table that provides all these data for a user. Format the table to make it as easy to read as possible. (Hint: It is generally not important for the user to know GDP to an exact dollar. It is more typical to present in millions or billions of dollars).

Gross Domestic Product (in US Dollars, $)
Country 2005 2006 2007 2008 2009 2010
Albania 7385937423 8105580293 9650128750 11592303225 10781921975 10569204154
Argentina 169725491092 198012474920 241037555661 301259040110 285070994754 339604450702
Australia 704453444387 758320889024 916931817944 982991358955 934168969952 1178776680167
Austria 272865358404 290682488352 336840690493 375777347214 344514388622 341440991770
Belgium 335571307765 355372712266 408482592257 451663134614 421433351959 416534140346
Brazil 756761641553 935524319719 1175033105497 1407000163598 1370758418238 1782398471516
Canada 1056764109603 1193932279193 1332065087100 1404821988284 1245175828773 1469916064839
Costa Rica 18893517773 21230215608 24655866790 28030042814 28009123104 33905025636
Czech Republic 111667298575 128682670286 156601123503 194554700771 170904474637 172587854908
Finland 169949758742 180215332088 214820618980 236575337186 206669962260 207860471865
France 1914994403820 2015024513652 2312816861987 2541588228527 2367945716006 2301837109724
Germany 2516900462618 2632759372298 2984694872628 3258945971441 2973716393852 2966114791044
Greece 217161244590 234256472873 273778583771 307118451216 292570455971 269121592648
Ireland 177716687783 195313957743 229646992299 233265541112 199473873017 186171836063
Israel 122406785388 133194082920 153413480830 185728651622 178703093654 199765687403
Italy 1597329082733 1661915043524 1892698351200 2063917610274 1899970629238 1836900137057
Mexico 823342099045 928538728612 1011883508388 1085597798926 858289266602 1010289508403
Netherlands 567305874745 600912636726 694804194967 775360492025 707958187114 700804632367
New Zealand 108881144881 105105148952 128957665803 125687055678 112947748003 136162628586
Peru 72314760266 84376682203 98467906190 117848795625 120420055288 144337582246
Poland 267758758351 300074601414 371914955111 463413868126 382575897996 413367492455
Portugal 165251339352 172902905279 200110952422 218714808886 206009262965 200497996313
Saudi Arabia 317350027799 358379172230 386671647765 477341066667 374370666667 436158666667
Singapore 119723503550 139119367290 167031664530 179324986615 173771016315 209693107853
South Africa 220316820671 232194873182 254359710249 247453302921 256866025215 328761784955
Spain 1012008157986 1099963724520 1293150159963 1458983295560 1360989146711 1287874314552
Switzerland 350576683292 368164325764 409158397175 474711164468 464915154033 498158945877
Turkey 425514779241 467931441541 578990442724 656604657571 557723948435 655837737113
United Kingdom 2030278879633 2177981673883 2504551745297 2381881228845 1959165383433 2005634155207
United States 12579700000000 13336300000000 14010900000000 14369500000000 14113315344659 14601646157279

In: Statistics and Probability

Following are selected balance sheet accounts of Windsor Bros. Corp. at December 31, 2020 and 2019,...

Following are selected balance sheet accounts of Windsor Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets

2020

2019

Increase
(Decrease)

Accounts receivable

 $34,100 $23,900 $10,200

Property, plant, and equipment

 276,600 247,300 29,300

Accumulated depreciation—plant assets

 (179,700 ) (165,400 ) (14,300 )
Liabilities and stockholders’ equity

2020

2019

Increase

Bonds payable

 $ 48,800 $46,200 $2,600

Dividends payable

 7,900 4,900 3,000

Common stock, $1 par

 21,800 19,000 2,800

Additional paid-in capital

 8,900 2,900 6,000

Retained earnings

 103,500 90,400 13,100
Selected income statement information for the year ended December 31, 2020:

Sales revenue

 $156,600

Depreciation

 38,300

Gain on sale of equipment

 14,700

Net income

 31,000


Additional information:

1. During 2020, equipment costing $44,500 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2020, $20,100 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.


Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.

Activity
(a)

Payments for purchase of property, plant, and equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(b)

Proceeds from the sale of equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(c)

Cash dividends paid.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(d)

Redemption of bonds payable.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount

In: Accounting

Following are selected balance sheet accounts of Pharoah Bros. Corp. at December 31, 2020 and 2019,...

Following are selected balance sheet accounts of Pharoah Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets

2020

2019

Increase
(Decrease)

Accounts receivable

 $34,100 $23,900 $10,200

Property, plant, and equipment

 277,700 247,800 29,900

Accumulated depreciation—plant assets

 (176,500 ) (168,200 ) (8,300 )
Liabilities and stockholders’ equity

2020

2019

Increase

Bonds payable

 $ 49,300 $46,500 $2,800

Dividends payable

 7,900 4,900 3,000

Common stock, $1 par

 22,200 19,200 3,000

Additional paid-in capital

 9,100 3,000 6,100

Retained earnings

 103,800 90,500 13,300
Selected income statement information for the year ended December 31, 2020:

Sales revenue

 $156,300

Depreciation

 37,700

Gain on sale of equipment

 14,700

Net income

 31,000


Additional information:

1. During 2020, equipment costing $45,000 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2020, $20,200 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.


Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.

Activity
(a)

Payments for purchase of property, plant, and equipment.

 select a kind of activityFinancingInvestingOperating FinancingInvestingOperating

$enter a dollar amount
(b)

Proceeds from the sale of equipment.

 select a kind of activityFinancingInvestingOperating FinancingInvestingOperating

$enter a dollar amount
(c)

Cash dividends paid.

 select a kind of activityFinancingInvestingOperating FinancingInvestingOperating

$enter a dollar amount
(d)

Redemption of bonds payable.

 select a kind of activityFinancingInvestingOperating FinancingInvestingOperating

$enter a dollar amount

In: Accounting

Following are selected balance sheet accounts of Sheridan Bros. Corp. at December 31, 2020 and 2019,...

Following are selected balance sheet accounts of Sheridan Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets

2020

2019

Increase
(Decrease)

Accounts receivable

 $34,000 $24,100 $9,900

Property, plant, and equipment

 278,500 249,400 29,100

Accumulated depreciation—plant assets

 (176,300 ) (168,400 ) (7,900 )
Liabilities and stockholders’ equity

2020

2019

Increase

Bonds payable

 $ 49,000 $45,900 $3,100

Dividends payable

 8,000 5,100 2,900

Common stock, $1 par

 22,100 18,900 3,200

Additional paid-in capital

 9,100 3,000 6,100

Retained earnings

 104,600 90,600 14,000
Selected income statement information for the year ended December 31, 2020:

Sales revenue

 $154,400

Depreciation

 38,100

Gain on sale of equipment

 14,700

Net income

 30,900


Additional information:

1. During 2020, equipment costing $45,200 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2020, $20,100 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.


Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.

Activity
(a)

Payments for purchase of property, plant, and equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(b)

Proceeds from the sale of equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(c)

Cash dividends paid.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(d)

Redemption of bonds payable.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount

In: Accounting

Following are selected balance sheet accounts of Headland Bros. Corp. at December 31, 2020 and 2019,...

Following are selected balance sheet accounts of Headland Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets

2020

2019

Increase
(Decrease)

Accounts receivable

 $33,800 $23,900 $9,900

Property, plant, and equipment

 278,600 247,600 31,000

Accumulated depreciation—plant assets

 (177,600 ) (165,700 ) (11,900 )
Liabilities and stockholders’ equity

2020

2019

Increase

Bonds payable

 $ 48,800 $45,600 $3,200

Dividends payable

 8,100 4,900 3,200

Common stock, $1 par

 22,200 19,200 3,000

Additional paid-in capital

 9,000 3,100 5,900

Retained earnings

 103,300 91,500 11,800
Selected income statement information for the year ended December 31, 2020:

Sales revenue

 $156,400

Depreciation

 37,700

Gain on sale of equipment

 14,500

Net income

 31,200


Additional information:

1. During 2020, equipment costing $45,000 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2020, $20,200 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.


Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.

Activity
(a)

Payments for purchase of property, plant, and equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(b)

Proceeds from the sale of equipment.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(c)

Cash dividends paid.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount
(d)

Redemption of bonds payable.

 select a kind of activity                                                          FinancingInvestingOperating

$enter a dollar amount

In: Accounting

One amount is missing in the following trial balance of proprietary accounts, and another is missing...

One amount is missing in the following trial balance of proprietary accounts, and another is missing from the trial balance of budgetary accounts of the Save Our Resources Commission of the federal government. This trial balance was prepared before budgetary accounts were adjusted, such as returning unused appropriations. The debits are not distinguished from the credits.

SAVE OUR RESOURCES COMMISSION
Preclosing Trial Balance
September 30, 2020
Proprietary accounts:
Accounts Payable $ 135,000
Accumulated Depreciation—Plant and Equipment 5,351,000
Appropriations Used 4,501,000
Fund Balance with Treasury—2020 ?
Operating Materials and Supplies 64,000
Cumulative Results of Operations—10/1/19 1,010,000
Operating/Program Expenses

2,151,000
Depreciation and Amortization 751,000
Plant and Equipment 8,112,000
Unexpended Appropriations—2020 411,000
Budgetary accounts:
Other Appropriations Realized—2020 ?
Expended Authority—2020 4,501,000
Undelivered Orders—2020 311,000
Allotments—2020 101,000

In completing the assignment, assume that all assets are entity assets, Fund Balance with Treasury is an intragovernmental asset, and all other assets are governmental. Also, assume that Other Appropriations Realized—2019 were zero.


Required

  1. Prepare the Statement of Budgetary Resources of the Save Our Resources Commission for 2020.

I have been able to separate out the Preclosing Trial Balance into debits and credits and came up with a funds balance of $330,000 and an other appropriations of $4,913,000. The text provides a similar Statement of Budgetary Resources, but I can't seem to get it to work

The table provided is as follows (bold lines are the blanks that need to be filled in):

Budgetary Resources:

Budgetary Authority

Status of Budgetary Resources:

New Obligations & Upward Adjustments

Total Status of Budgetary Resources

Changes in Obligated Balance

Unpaid Obligations, Beginning of the Year

New Obligations & Upward Adjustments

Outlays (Disbursements)

Unpaid Obligations, End of Year

In: Accounting