Paul's Guitar Shop, I

Accounting Workshe
December 31, 2015

Unadjusted Trial Balance Adjusting Journal Entries

Account Debit Credit Debit Credit

Cash 32,800 1,000 1,000

Accounts Receivable 300 1,000
Prepaid Rent
Inventory 39,800
Leasehold Depreciation 100,000
Accumulated Depreceation 2,000
Accounts Payable 49,000
Accrued Expenses 450
Unearned Income 1,000
Long-term Liabilities 99,500
Common Stock 10,000
Dividends 1,000
Revenues 27,800
Cost of Goods Sold 10,200
Depreciation Expense 2,000
Rent Expense 500
Supplies Expense 500
Utilities Expense 200 200
Wages Expense 500 250
Interest Expense 500

Totals 186,300 186,300 4,450 4,450

Paul's Guitar Shop, Inc.
Accounting Worksheet
December 31, 2015

Adjusted Trial Balance Income Statement Balance Sheet & Statement of Stockholder's Equity
Debit Credit Debit Credit Debit

32,800 32,800
300 300
1,000 1,000
39,800 39,800
100,000 100,000
2,000
49,000
450
1,000
99,500
10,000
1,000 1,000
27,800 27,800
10,200 10,200
2,000 2,000
500 500
500 500
400 400
750 750
500 500
14,850 27,800
189,750 189750 12,950 174,900
t & Statement of Stockholder's Equity
Credit

2,000
49,000
450
1,000
99,500
10,000

12,950
174,900
 REIT Group
2Q 2020 2Q 2019 Change AH 2020
S$'000 S$'000 % S$'000
Consolidated Statement of Total
Return
EMA rental income 30,328 29,899 1.4 57,952
Manager's base fees -1,817 -1,917 5.2 -3,416
Trust expenses -613 -84 n.m. -1,130
Finance income 5 132 -96.2 58
Finance costs -6,631 -7,168 7.5 -13,558
Net foreighn exchange (loss)/gain -538 -564 4.6 173
Net change in fair value of financial
derivative -27 -53 49.1 -59
Total return before fair value
adjustments to investment
properties and tax 20,707 20,245 -28.4 40,020
Fair value adjustments to
investments properties -2,359 -770 n.m. -4,719
Total return for the period
before tax 18,348 19,475 -28.4 35,301
Tax expense -3,921 -5,204 24.7 -6,891
Total return for the period
after tax 14,427 14,271 -3.7 28,410
Total return after tax attributable to:
Unitholders 10,506 9,067 21 21,519

Distribution Statement
Total return attributable to
Unitholders 14,427 14,271 1.1 28,410
Distribution adjustments 3,735 4,897 -23.7 5,746
Amount available for distribution
to Unitholders 18,162 19,168 -22.6 34,156
oup
1H 2019 Change
S$'000 %

60,614 -4
-3,885 12
-888 -27.3
206 -71.8
-14,171 4
-184 n.m.

37 n.m.

41,729 -87

-611 n.m.

41,118 -87
-10,286 33

30,832 -54

20,546 -21

30,832 -8
8,020 -29

38,852 -37