Balances

No. Account Names 1 Must 2 News

1 Cash and Banks Q 96,625.25
2 Delivery Vehicles Q 192,000.00
3 Furniture and Equipment Q 38,000.00
4 Trademarks and Patents Q 18,000.00
5 Merchandise Q 70,800.00
6 Purchases Q 102,000.00
7 Commercial Debtors Q 34,000.00
8 Long-Term Bank Loans Q 80,000.00
9 Administrative Salaries Q 120,000.00
10 Salaries of Salespeople Q 102,000.00
Social Capital Q 200,000.00
12 Expenses on Purchases Q 3,210.00
13 Sales Q 529,500.92
14VAT Receivable Q 1,800.00
15 Long-Term Securities Q 100,000.00
Returns and Discounts on Purchases Q 2,320.00
17Commercial Creditors Q 56,076.00
Accumulated Depreciation of Delivery Vehicles Q 93,024.00
Accumulated Depreciation Furniture and Equipment Q 22,572.00
20 Accumulated Amortizations Brands and Patents Q 10,800.00
21 Estimation for Doubtful Accounts A 1,110.00
22 Packing Material Q 4,980.00
Returns and Discounts on Sales Q 1,800.00
24 Perceived Interests Q 12,740.00
25Legal Reserve Q 13,400.00
26Administrative Incentive Bonus Q 15,000.00
27Bonus Incentive for Salespeople Q 18,000.00
28 Labor Benefits of Administration Q 20,000.00
29 Labor Benefits for Sellers Q 17,000.00
30 VAT Payable Q 3,670.00
31Computer Team Q 26,900.00
32Interest Expense Q 17,830.00
33 Income Tax Q 27,186.49
34Correspondents (Debtor) Q 5,200.00
35ISR Withheld for Purchases Payable Q 9,527.00
36ISR Withheld for Crediting on Sales Q 1,250.00
37ISR On Capital Income Q 1,158.18
VAN Q 1,034,739.92 Q 1,034,739.92
Balances
No. Account Names 1 Must 2 News
COMES Q 1,034,739.92
38Depreciation of Delivery Vehicles
39Depreciation Furniture and Equipment Sales Room
40Depreciation of Furniture and Administrative Equipment
41Depreciation of Computer Equipment in Sales Room
42Depreciation Computer Equipment Administration
43 Amortization of Trademarks and Patents
44Accumulated Depreciation Computer Equipment
45 Uncollectible Accounts
46 Packaging Material Consumed
47Short-term Securities
48 Reserve for Bad Debts
Short-Term Bank Loans
Income Tax
51ISR to be Paid
Sum Income Statements
Profit Before the Reserve
52Income Tax Payable
Profit after Tax and Reserve

Q 1,034,739.92 Q 1,034,739.92
 Worksheet Warehouse 'Las Rosas'
Adjusted Adjusted Balances Results
3 must 4 News 5 Debtor 6 Creditor 7 Lost 8 Profits
Q 29,273.01 Q 67,352.24
Q 192,000.00
Q 38,000.00
Q 18,000.00
Q 70,800.00 Q 70,800.00 Q 80,400.00
Q 102,000.00 Q 102,000.00
Q 865.00 Q 33,135.00
Q 60,000.00 Q 140,000.00
Q 120,000.00 Q 120,000.00
Q 102,000.00 Q 102,000.00
Q 200,000.00
Q 3,210.00 Q 3,210.00
Q 529,500.92 Q 529,500.92
Q 1,800.00 Q -
Q 60,000.00 Q 40,000.00
Q 2,320.00 Q 2,320.00
Q 8,300.00 Q 47,776.00
Q 31,008.00 Q 124,032.00
Q 7,524.00 Q 30,096.00
Q 3,600.00 Q 14,400.00
Q 749.05 Q 360.95
Q 2,988.00 Q 1,992.00
Q 1,800.00 Q 1,800.00
Q 12,740.00 Q 12,740.00
Q 13,400.00
Q 15,000.00 Q 15,000.00
Q 18,000.00 Q 18,000.00
Q 20,000.00 Q 20,000.00
Q 20,973.01 Q 37,973.01 Q 37,973.01
Q 1,800.00 Q 1,870.00 Q 1,870.00
Q 26,900.00
Q 17,830.00 Q 17,830.00
Q 27,186.49 Q 27,186.49
Q 5,200.00
Q 9,527.00
Q 1,250.00
Q 1,158.18 Q 1,158.18
Q 31,822.06 Q 197,058.01 Q 960,786.92 Q 1,126,022.87 Q 536,957.68 Q 626,830.92
Adjusted Balances Adjusted Results
3 Should 4 News 5 Debtor 6 Creditor 7 Lost 8 Earnings
Q 31,822.06 Q 197,058.01 Q 960,786.92 Q 1,126,022.87 Q 536,957.68 Q 626,830.92
Q 31,008.00 Q 31,008.00 Q 31,008.00
Q 4,514.40 Q 4,514.40 Q 4,514.40
Q 3,009.60 Q 3,009.60 Q 3,009.60
Q 4,638.29 Q 4,638.29 Q 4,638.29
Q 1,159.57 Q 1,159.57 Q 1,159.57
Q 3,600.00 Q 3,600.00 Q 3,600.00
Q 5,797.86 Q 5,797.86
Q 865.00 Q 865.00 Q 865.00
Q 2,988.00 Q 2,988.00 Q 2,988.00
Q 60,000.00 Q 60,000.00
Q 749.05 Q 749.05
Q 60,000.00 Q 60,000.00
Q 2,471.50 Q 2,471.50 Q 2,471.50
Q 2,471.50 Q 2,471.50
Q 591,212.04 Q 626,830.92
Q 35,618.88

Q 206,076.42 Q 206,076.42 Q 1,135,041.28 Q 1,135,041.28 Q 626,830.92 Q 626,830.92

 Balance Sheet
9 Actvo 10 Passive
Q 67,352.24
Q 192,000.00
Q 38,000.00
Q 18,000.00
Q 80,400.00

Q 33,135.00
Q 140,000.00

Q 200,000.00

Q -
Q 40,000.00

Q 47,776.00
Q 124,032.00
Q 30,096.00
Q 14,400.00
Q 360.95
Q 1,992.00

Q 15,180.94

Q 26,900.00

Q 5,200.00
Q 9,527.00
Q 1,250.00

Q 504,229.24 Q 581,372.89
Balance Sheet
9 Actvo 10 Passive
Q 504,229.24 Q 581,372.89
 Q 5,797.86

Q 60,000.00
Q 749.05
Q 60,000.00

Q 2,471.50

Q 33,837.93

Q 624,229.24 Q 624,229.24
 ADJUSTMENT LIST OF THE STORAGE LAS ROSAS
Pda. No. 1 31/12/2022
38Depreciation of Delivery Vehicles Q 31,008.00
Depreciation of Furniture and Equipment in Sales Room Q 4,514.40
40 Depreciation of Furniture and Administration Equipment Q 3,009.60
41 Depreciation of Computer Equipment Sales Room Q 4,638.29
42Depreciation Computer Equipment Administration Q 1,159.57
43 Amortization of Brands and Patents Q 3,600.00
18A: Accumulated Depreciation of Delivery Vehicles Q 31,008.00
19A: Accumulated Depreciation Furniture and Equipment Q 7,524.00
44A: Accumulated Depreciation Computer Equipment Q 5,797.86
20A: Accumulated Amortization for Trademarks and Patents Q 3,600.00
Depreciation and Amortization at their maximum percentages
legal, and the delivery vehicles are subject to a system of
kilometers traveled.
Q 47,929.86 Q 47,929.86
Pda. No. 2 31/12/2022
17Commercial Creditors Q 8,300.00
1 Cash and Banks Q 8,300.00
Pending to account for invoice No. 2537, paid with
the check No. 2853 from Banco el Condor S. A. to Distribuid-
now Las Margarias in the name of our correspondent in
Huehutenango, Warehouse los Cuchumatanes.
Q 8,300.00 Q 8,300.00
Pda. No. 3 31/12/2022
45 Uncollectible Accounts Q 865.00
7 Commercial Debtors Q 865.00
Pending to account for credit sale, invoice No.
6432 to Mr. Indalencio Moreno.
Q 865.00 Q 865.00
Pda. No. 4 31/12/2022
46 Consumed Packing Material Q 2,988.00
22A: Packaging Material Q 2,988.00
For what has been consumed

Q 2,988.00 Q 2,988.00
Pda. No. 5 31/12/2022
Short-Term Securities Q 60,000.00
15A: Long-Term Securities Q 60,000.00
The security values will be collected next year.
Q 60,000.00 Q 60,000.00
Pda. No. 6 31/12/2022
Estimation for Bad Debts Q 749.05
48A: Reserve for Bad Debts Q 749.05
3% on Q 33,135.00, current balance of commercial debtors
sales.
Q 749.05 Q 749.05
Pda. No. 7 31/12/2022
29 Labor Benefits of Salespeople Q 20,973.01
1 Employee Benefits for Salespeople Payable Q 20,973.01
Labor benefits of Mr. Gumercino Zacarias, for
concepto indemnización Q 17,601.05, Bono 14 Q 1,676.16,
Aguinaldo Q 284.52, Vacaciones Q 1,411.27
Q 20,973.01 Q 20,973.01
Pda. No. 8 31/12/2022
Short-Term Bank Loans Q 60,000.00
8 Long-Term Bank Loans Q 60,000.00
The bank loans will be paid, the proxy will be paid. .

my year.
Q 60,000.00 Q 60,000.00
Pda. No. 9 31/12/2022
Income Tax Q 2,471.50
51A: ISR to be Paid Q 2,471.50
7% over Q 13,878.56 exceeding Q 43,878.56 plus tax
fixed income, December 2022 earnings
Q 2,471.50 Q 2,471.50
Pda. No. 10 31/12/2022
14 VAT Payable Q 1,800.00
30A: VAT Receivable Q 1,800.00
VAT regularization.
Q 1,800.00 Q 1,800.00
 Residual value Quantity at dep % of dep
Furniture and EquipmentQ 38,000.00 Q 380.00 Q 37,620.00 20%
Delivery Vehicles Q 192,000.00 Q 190,000.00 20%
Trademarks and Patents Q 18,000.00 Q 18,000.00 20%
Computer Team Q 26,900.00 Q 807.00 Q 26,093.00 33.33%

Packaging Material Q 4,980.00

Consumed Q 2,988.00
Existence Q 1,992.00

Q 1,110.00
Q 865.00
Q 245.00
Q 34,000.00
Q 865.00
Q 33,135.00
Q 994.05
 Q 749.05

Q 43,878.56
Q 13,878.56
Q 971.50
Q 2,471.50
 Wind Room
annual depreciation

Q 7,524.00 Q 4,514.40 Q 3,009.60

Q - Q 0.80 Q 31,008.00
Q 3,600.00
Q 8,696.80 Q 4,638.29 Q 1,159.57 Q 724.73 Q 5,797.86
 March
April 30 3200
3/31/2019 Mayo 31 3200
12/31/2022 June 30 3200
July 31 3200 3200
August 31 3350 4103.75
September 30 3350 3350
October 31 3350 4355
November 30 3350 4438.75
December 31 3350 4669.0625
2019 275 19950 24116.56
2020 365 29550 4019.43 Base salary
2021 365 4689.33 for 365 days
2022 365
1370 Calculation of Compensation
365 4689.33
Compensation Q 17,601.05 1370 17601.05
Bonus 14 Q 1,676.16 Calculation of Bonus 14
Initial salary Q 3,050.00 Christmas bonus Q 284.52 365 3325.00
Q 3,200.00 Vacaciones Q 1,411.27 184 1676.16
Q 3,350.00 Q 20,973.01 Christmas Bonus Calculation
Q 3,500.00 365 3350.00
31 284.52
Calculation of Vacation
365 4689.33
275 1411.27
Overtime

753.75

1005
1088.75
1319.06
Q 35,618.88
5%
Q 1,780.94
Q 33,837.93