Return of Investment

Return of Investment Retained Earnings/ Net Income (Net Lost) Year

ROI August 2026 29 Months Total Profit January February March April May June July August SeptemberOctober November December
A Capital 105,000.00 72,860.00 (44,940.00) 1,500.00 8,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 2024
B Capital 105,000.00 214,800.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 2025
C Capital 105,000.00 143,200.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 17,900.00 2026
D Capital 105,000.00 430,860.00
Total 420,000.00
Fixed Asset Schedule

Depreciation
Asset Date of Purchased Cost Qty Total Cost Estimated Life Depriciation 24-Apr 24-May 24-Jun 24-Jul Total Depreciation Book Value

Renovation
Renovation 01-Apr 48,000.00 1 48,000.00 5 800.00 800.00 800.00 800.00 800.00 3,200.00 44,800.00
Furnitures and Fixtures
Clothing Rack 02-Apr 2,000.00 6 12,000.00 5 200.00 200.00 200.00 200.00 200.00 800.00 11,200.00
Aircon 02-Apr 30,000.00 1 30,000.00 5 500.00 500.00 500.00 500.00 500.00 2,000.00 28,000.00
Sofa 02-Apr 12,000.00 1 12,000.00 5 200.00 200.00 200.00 200.00 200.00 800.00 11,200.00
Chairs 02-Apr 1,260.00 2 2,520.00 3 70.00 70.00 70.00 70.00 70.00 280.00 2,240.00
Electronics
Desktop Computer 03-Apr 21,000.00 1 21,000.00 5 350.00 350.00 350.00 350.00 350.00 1,400.00 19,600.00
Thermal Printer 03-Apr 7,200.00 1 7,200.00 5 120.00 120.00 120.00 120.00 120.00 480.00 6,720.00
Furnitures and Fixtures
Clothing Rack 16-May 2,000.00 3 6,000.00 5 100.00 100.00 100.00 100.00 300.00 5,700.00
 T Accounts – April 2024
Asset Expense Liabilities Sale Capital

Cash Permits & Licenses Expense Accounts Payable Sales A Capital

320,000.00 4,700.00 4,700.00 4,700.00 14,160.00 11,900.00 11,900.00 80,000.00
5,950.00 48,000.00 25,000.00
100,000.00 56,520.00 Installation Fee Wages Payable Retained Earnings 105,000.00
28,200.00 5,000.00 5,000.00 3,000.00 54,840.00 11,900.00
5,000.00 42,940.00 B Capital
5,000.00 Cost of Goods Sold 80,000.00
21,240.00 5,900.00 5,900.00 25,000.00
4,000.00 105,000.00
8,000.00 Utilities Expense
17,000.00 4,000.00 4,000.00 C Capital
425,950.00 197,660.00 80,000.00
228,290.00 Rent Expense 25,000.00
8,000.00 8,000.00 105,000.00
Renovation
48,000.00 800.00 Salaries Expense D Capital
47,200.00 20,000.00 20,000.00 80,000.00
25,000.00
Furnitures & Fixtures Office Supplies 105,000.00
56,520.00 970.00 5,000.00 5,000.00
55,550.00
Depreciation Expense
Electronics 2,240.00 2,240.00
28,200.00 470.00
27,730.00

Inventory
35,400.00 5,900.00
29,500.00

Accounts Receivable
5,950.00

Accumulated Depreciation
2,240.00 2,240.00
 T Accounts – May 2024

Asset Expense Liabilities Sale Capital

Cash Cost of Goods Sold Accounts Payable Sales A Capital

228,290.00 6,660.00 15,500.00 15,500.00 14,160.00 14,160.00 31,500.00 31,500.00 105,000.00
31,500.00 12,500.00 10,300.00 10,300.00 12,500.00 20,300.00 20,300.00
10,150.00 14,160.00 15,400.00 15,400.00 14,160.00 26,660.00 29,400.00 29,400.00 B Capital
5,950.00 6,000.00 12,500.00 105,000.00
29,400.00 4,500.00 SSS Expense
8,000.00 3,260.00 3,260.00 Wages Payable Retained Earnings C Capital
17,000.00 3,000.00 3,000.00 42,940.00 81,200.00 105,000.00
305,290.00 68,820.00 Pagibig Expense 3,000.00 79,700.00
236,470.00 400.00 400.00 3,000.00 6,000.00 122,640.00 81,200.00 D Capital
3,000.00 41,440.00 105,000.00
Inventory Utilities Expense
29,500.00 10,300.00 4,500.00 4,500.00
25,000.00 15,500.00
54,500.00 15,400.00 Rent Expense
13,300.00 41,200.00 8,000.00 8,000.00

Accounts Receivable Salaries Expense

5,950.00 5,950.00 20,000.00 20,000.00
10,150.00
16,100.00 5,950.00 Depreciation Expense
10,150.00 2,340.00 2,340.00

Renovation
47,200.00 800.00
46,400.00

Furnitures & Fixtures

55,550.00 1,070.00
6,000.00
61,550.00 1,070.00
60,480.00

Electronics
27,730.00 470.00
27,260.00

Accumulated Depreciation
2,340.00 2,340.00
 T Accounts – June 2024
Asset Expense Liabilities Sale Capital

Cash Cost of Goods Sold Accounts Payable Sales A Capital

236,470.00 6,660.00 8,280.00 8,280.00 12,500.00 12,500.00 17,080.00 17,080.00 105,000.00
17,080.00 31,000.00 7,500.00 7,500.00 7,500.00 17,500.00 17,500.00
17,500.00 12,500.00 26,350.00 26,350.00 12,500.00 20,000.00 54,950.00 54,950.00 B Capital
10,150.00 7,500.00 7,500.00 105,000.00
54,950.00 4,500.00 SSS Expense
8,000.00 3,260.00 3,260.00 Wages Payable Retained Earnings C Capital
17,000.00 3,000.00 3,000.00 41,440.00 89,530.00 105,000.00
336,150.00 87,160.00 Pagibig Expense 3,000.00 80,630.00
248,990.00 400.00 400.00 3,000.00 6,000.00 122,070.00 89,530.00 D Capital
3,000.00 32,540.00 105,000.00
Inventory Utilities Expense
13,300.00 8,280.00 4,500.00 4,500.00
31,000.00 7,500.00
15,000.00 26,350.00 Rent Expense
59,300.00 42,130.00 8,000.00 8,000.00
17,170.00
Salaries Expense
Accounts Receivable 20,000.00 20,000.00
10,150.00 10,150.00
Depreciation Expense
2,340.00 2,340.00
Renovation
46,400.00 800.00
45,600.00

Furnitures & Fixtures

60,480.00 1,070.00
59,410.00

Electronics
27,260.00 470.00
26,790.00

Accumulated Depreciation
2,340.00 2,340.00
 T Accounts – July 2024
Asset Expense Liabilities Capital

Cash Cost of Goods Sold Accounts Payable Sales A Capital

248,990.00 6,660.00 11,100.00 11,100.00 7,500.00 7,500.00 23,100.00 23,100.00 105,000.00
23,100.00 45,120.00 39,950.00 39,950.00 11,280.00 84,350.00 84,350.00
84,350.00 7,500.00 51,050.00 51,050.00 7,500.00 18,780.00 107,450.00 107,450.00 B Capital
4,500.00 11,280.00 105,000.00
8,000.00 SSS Expense
17,000.00 3,260.00 3,260.00 Wages Payable Retained Earnings C Capital
356,440.00 88,780.00 3,000.00 3,000.00 32,540.00 107,450.00 105,000.00
267,660.00 Pagibig Expense 3,000.00 89,550.00
400.00 400.00 3,000.00 6,000.00 122,090.00 107,450.00 D Capital
Inventory 3,000.00 14,640.00 105,000.00
17,170.00 11,100.00 Utilities Expense
56,400.00 39,950.00 4,500.00 4,500.00
73,570.00 51,050.00
22,520.00 Rent Expense
8,000.00 8,000.00
Renovation
45,600.00 800.00 Salaries Expense
44,800.00 20,000.00 20,000.00
Furnitures & Fixtures
59,410.00 1,070.00 Depreciation Expense
58,340.00 2,340.00 2,340.00

Electronics
26,790.00 470.00
26,320.00

Accumulated Depreciation
2,340.00 2,340.00