GRAND TETON CANDY COMPANY: A CASE IN FORENSIC EXAMINATION

STUDENT HANDOUTS
Index of documents included in the student handout packet
Student
Handout
Number
SH 1
SH 2
SH 3
SH 4
SH 5
SH 6
SH 7
SH 8
SH 9
SH 10
SH 11
SH 12
SH 13
SH 14
SH 15
SH 16
SH 17
SH 18
SH 19
SH 20
SH 21
SH 22
SH 23
SH 24
SH 25
SH 26

Title
Organization Chart
Grand Teton Candy Company General Ledger
Chart of Accounts
Financial Statements
Cash Account, Operations
Cash Account, Payroll
Recipes
Ingredient Price List
Customer List
Sales Invoices
Accounts Receivable Ledger
Cost of Goods Sold per pound, by Product
Purchase Orders, Ingredients
Receiving Reports, Ingredients
Invoices from Vendors, Ingredients
Physical Inventory, Ingredients
Purchase orders, Receiving Reports and Invoices, for Jars, Boxes, Sacks
Inventory, Jars, Boxes and Sacks
Physical Count Supplies
Plant, Property, Equipment Schedule
Payroll Detail
Vendor List
Travel Expense Reports
Travel Receipts
Invoices from Recurring Expenses
Employee Roster

Page
Number(s)
2
3-21
22
23-25
26-29
30-35
36-38
39
40
41-45
46-48
49
50-51
52-55
56-59
60
61
62
63
64
65-76
76
77-78
79
80
81

Student Handout 1. Organization Chart

Student Handout 2. Grand Teton Candy Company General Ledger

General Ledger Page 1

e ntry
no
1
1
2
2
3
3
3
4
4
4
5
5
5
6
6
6
7
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20

Date
1-Jan

Dr.
$63,113.00

1-Jan

$11,450.00

1-Jan

$148.12
$424.63

Cr.
$63,113.00
$11,450.00

$572.75
1-Jan

$202.50
$357.15
$559.65

1-Jan

$2,886.55
$415.45
$3,302.00

1-Jan

$1,379.95
$498.05
$1,878.00

1-Jan

$180.00
$345.91
$525.91

1-Jan

$15,338.24
$15,338.24

2-Jan

$30,771.00
$30,771.00

2-Jan

$37,825.00

2-Jan

$62,528.16

$37,825.00
$62,528.16
2-Jan

$1,529.12
$1,529.12

2-Jan

$60,808.00

2-Jan

$15,651.84

$60,808.00
$15,651.84
3-Jan

$30,348.00
$30,348.00

3-Jan

$1,505.92
$1,505.92

3-Jan

$1,120.96
$1,120.96

3-Jan

$1,491.52
$1,491.52

4-Jan

$15,329.00
$15,329.00

4-Jan

$3,000.00
$3,000.00

General Ledger Page 2

Acct
No.
1100
1200
1360
2200
7200
2500
1100
7200
2500
1100
7200
2300
1100
7200
2300
1100
7200
2400
1100
2200
1100
1200
4100
1100
1200
2200
1100
1350
2200
1350
2200
1350
2200
1200
4100
2200
1100
1350
2200
1350
2200
1100
1200
1700
1100

e ntry
no
21
21
22
22
23
23
24
24
25
25
26
26
27
27
28
28
29
29
30
30
31
31
32
32
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42

Date
4-Jan

Dr.
$900.00

4-Jan

$546.00

4-Jan

$237.00

4-Jan

$42.00

4-Jan

$435.00

4-Jan

$342.00

4-Jan

$287.00

4-Jan

$367.00

4-Jan

$250.00

Cr.
$900.00
$546.00
$237.00
$42.00
$435.00
$342.00
$287.00
$367.00
$250.00

4-Jan

$230.00

4-Jan

$1,389.00

4-Jan

$11,500.00

$230.00
$1,389.00
$11,500.00
4-Jan

$1,824.00

4-Jan

$1,866.88

4-Jan

$102.40

$1,824.00
$1,866.88
$102.40
4-Jan

$375.36

5-Jan

$87,720.00

5-Jan

$32,360.00

5-Jan

$85,128.76

5-Jan

$36,596.16

5-Jan

$2,612.16

6-Jan

$27,295.00

$375.36
$87,720.00
$32,360.00
$85,128.76
$36,596.16
$2,612.16
$27,295.00

Acct
No.
7400
1100
7600
1100
7500
1100
8100
1100
7300
1100
8105
1100
8105
1100
8110
1100
8105
1100
8115
1100
7100
1100
6400
1100
2200
1100
1350
2200
1350
2200
1350
2200
1200
4100
1360
2200
1110
1100
2200
1100
1350
2200
1200
4100

General Ledger Page 3

entry
no
43
43
44
44
44
44
44
45
45
45
45
45
46
46
47
47
48
48
49
49
50
50
51
51
52
52
53
53
54
54
55
55
56
56
57
57
58
58
59
59
60
60

Date
6-Jan

Dr.
$58,194.00

6-Jan

$79,079.20

Cr.
$58,194.00
$52,727.51
$14,211.40
$6,090.73
$6,049.56

6-Jan

$6,049.56
$6,049.56
$6,090.73
$14,211.40
$32,401.25

6-Jan

$7,782.56

6-Jan

$8,688.00

$7,782.56
$8,688.00
6-Jan

$26,056.00
$26,056.00

7-Jan

$3,805.00
$3,805.00

7-Jan

$13,577.76

7-Jan

$7,946.56

8-Jan

$4,403.00

$13,577.76
$7,946.56
$4,403.00
8-Jan

$3,425.76
$3,425.76

8-Jan

$10,434.56
$10,434.56

9-Jan

$36,241.00
$36,241.00

9-Jan

$5,422.00

9-Jan

$34,048.00

10-Jan

$94,540.00

$5,422.00
$34,048.00
$94,540.00
10-Jan

$89,933.00
$89,933.00

10-Jan

$21,505.84
$21,505.84

General Ledger Page 4

Acct
No.
1100
1200
2130
1110
2100
2110
2120
2120
6300
2110
2100
1110
2200
1100
1350
2200
1350
2200
1100
1200
2200
1100
1350
2200
1100
1200
1350
2200
1350
2200
1200
4100
1100
1200
2200
1100
1200
4100
1100
1200
2200
1100

entry
no
61
61
62
62
63
63
64
64
65
65
66
66
67
67
68
68
69
69
70
70
71
71
72
72
73
73
74
74
75
75
76
76
77
77
78
78
79
79
80
80

Date
Dr.
10-Jan $34,744.00

Cr.
$34,744.00

11-Jan $37,258.00
$37,258.00
11-Jan

$4,851.00
$4,851.00

11-Jan $42,560.00
$42,560.00
11-Jan $21,979.04
$21,979.04
12-Jan $83,315.00
$83,315.00
12-Jan

$6,040.00
$6,040.00

12-Jan $43,432.00
$43,432.00
12-Jan

$6,256.00
$6,256.00

13-Jan $57,620.00
$57,620.00
14-Jan

$8,628.00
$8,628.00

15-Jan $30,039.00
$30,039.00
15-Jan $11,167.40
$11,167.40
15-Jan

$1,479.52
$1,479.52

15-Jan $57,144.00
$57,144.00
15-Jan $15,036.16
$15,036.16
16-Jan $33,326.00
$33,326.00
16-Jan $18,306.00
$18,306.00
16-Jan

$1,183.68
$1,183.68

16-Jan

$1,579.52
$1,579.52

Acct
No.
1350
2200
1200
4100
1100
1200
2200
1100
1350
2200
1200
4100
2200
1100
1350
2200
1350
2200
1100
1200
1100
1200
1100
1200
7900
1100
1350
2200
1350
2200
1350
2200
1200
4100
1100
1200
1350
2200
1350
2200

General Ledger Page 5

entry
no
81
81
82
82
83
83
84
84
85
85
86
86
87
87
88
88
89
89
90
90
91
91
92
92
93
93
94
94
95
95
96
96
97
97
97
97
97
98
98
98
98
98

Date
17-Jan

Dr.
$7,193.00

17-Jan

$1,973.44

Cr.
$7,193.00
$1,973.44

17-Jan

$204.80
$204.80

17-Jan

$393.92

18-Jan

$2,356.00

$393.92
$2,356.00
18-Jan

$2,762.88
$2,762.88

18-Jan

$8,225.76

19-Jan

$74,190.00

$8,225.76
$74,190.00
19-Jan

$8,951.00
$8,951.00

19-Jan

$79,604.61

19-Jan

$3,734.88

$79,604.61
$3,734.88
19-Jan

$8,160.00
$8,160.00

19-Jan

$24,488.00
$24,488.00

19-Jan

$1,502.00
$1,502.00

20-Jan

$60,565.00
$60,565.00

20-Jan

$11,167.40
$11,167.40

20-Jan

$73,947.60
$49,201.95
$13,391.70
$5,696.94
$5,657.01

20-Jan

$5,657.01
$5,657.01
$5,696.94
$13,391.70
$30,402.66

General Ledger Page 6

Acct
No.
1200
4100
1350
2200
1350
2200
1350
2200
1100
1200
1350
2200
1350
2200
1200
4100
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
8000
1100
1200
4100
1500
7900
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110

entry
no
99
99
100
100
101
101
102
102
103
103
104
104
105
105
106
106
107
107
108
108
109
109
110
110
111
111
112
112
113
113
114
114
115
115
116
116
117
117
118
118
119
119
120
120

Date
21-Jan

Dr.
$9,688.00

Cr.
$9,688.00

21-Jan $10,023.20
$10,023.20
22-Jan

$5,538.00
$5,538.00

22-Jan $1,374.20
$1,374.20
22-Jan $1,215.80
$1,215.80
23-Jan

$6,567.00
$6,567.00

23-Jan $61,993.00
$61,993.00
23-Jan $32,656.00
$32,656.00
24-Jan $32,895.00
$32,895.00
24-Jan $23,072.00
$23,072.00
24-Jan $20,654.28
$20,654.28
25-Jan $20,693.00
$20,693.00
25-Jan

$8,876.00
$8,876.00

25-Jan $40,816.00
$40,816.00
25-Jan

$5,880.00
$5,880.00

26-Jan $83,245.00
$83,245.00
27-Jan $21,756.00
$21,756.00
27-Jan $1,220.80
$1,220.80
27-Jan $1,365.00
$1,365.00
28-Jan $96,512.00
$96,512.00
28-Jan $36,422.00
$36,422.00
30-Jan $36,241.00
$36,241.00

Acct
No.
1100
1200
1350
2200
1100
1200
8000
1100
8000
1100
1200
4100
1100
1200
1350
2200
1200
4100
1100
1200
1350
2200
1200
4100
1100
1200
1350
2200
1350
2200
1200
4100
1100
1200
8000
1100
8000
1100
1200
4100
1100
1200
1100
1200

General Ledger Page 7

e ntry
no
121
121
121
122
122
123
123
124
124
124
124
125
125
126
126
127
127
128
128
129
129
129
130
130
130
131
131
131
132
132
132
133
133
133
134
134
134
135
135
136
136
137
137
138
138

Date
30-Jan

Dr.
$488,768.96

Cr.
$3,852.76
$484,916.20

30-Jan

$558.00

30-Jan

$11,450.00

$558.00
$11,450.00
31-Jan

$41,574.40
$2,235.60
$43,810.00

31-Jan

$3,225.00
$3,225.00

31-Jan

$1,545.00
$1,545.00

31-Jan

$3,375.00

31-Jan

$1,150.00

$3,375.00
$1,150.00
31-Jan

$1,160.53
$1,756.84
$2,917.37

1-Feb

$146.35
$426.40
$572.75

1-Feb

$201.16
$358.49
$559.65

1-Feb

$2,883.78
$418.22
$3,302.00

1-Feb

$1,377.98
$500.02
$1,878.00

1-Feb

$178.27
$347.64
$525.91

1-Feb

$1,529.12
$1,529.12

1-Feb

$60,808.00
$60,808.00

1-Feb

$15,651.84
$15,651.84

1-Feb

$1,427.00
$1,427.00

General Ledger Page 8

Acct
No.

e ntry
no

5100
1400
1350
7800
1500
2200
1100
5110
1450
1360

139
139
140
140
141
141
142
142
143
143
144
144
145
145
146
146
147
147
148
148
149
149
150
150
151
151
152
152
153
153
154
154
155
155
156
156
157
157
158
158
159
159
160
160

8115
1700
8600
1810
8700
1910
8800
1310
6350
6355
1100
7200
2500
1100
7200
2500
1100
7200
2300
1100
7200
2300
1100
7200
2400
1100
2200
1100
2200
1100
2200
1100
8000
1100

Date
2-Feb

Dr.
$54,600.00

2-Feb

$1,698.00

Cr.
$54,600.00
$1,698.00

2-Feb

$17,150.00

2-Feb

$74,080.39

2-Feb

$2,206.56

$17,150.00
$74,080.39
$2,206.56
2-Feb

$74,216.00

2-Feb

$20,446.24

2-Feb

$1,120.96

$74,216.00
$20,446.24
$1,120.96
2-Feb

$1,491.52

3-Feb

$46,863.00

3-Feb

$3,200.00

$1,491.52
$46,863.00
$3,200.00
3-Feb

$900.00

3-Feb

$709.80

3-Feb

$255.96

$900.00
$709.80
$255.96
3-Feb

$56.28
$56.28

3-Feb

$387.15

3-Feb

$287.28

3-Feb

$175.07

$387.15
$287.28
$175.07
3-Feb

$385.35

3-Feb

$272.50

3-Feb

$301.30

$385.35
$272.50
$301.30
3-Feb

$1,277.88
$1,277.88

Acct
No.
1200
4100
1100
1200
1360
2200
1110
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
1200
4100
1700
1100
7400
1100
7600
1100
7500
1100
8100
1100
7300
1100
8105
1100
8105
1100
8110
1100
8105
1100
8115
1100
7100
1100

General Ledger Page 9

entry
no

Date
161 3-Feb
161
162 3-Feb
162
162
162
162
163 3-Feb
163
163
163
163
164 3-Feb
164
165 3-Feb
165
166 3-Feb
166
167 3-Feb
167
168 3-Feb
168
169 4-Feb
169
170 4-Feb
170
171 4-Feb
171
172 4-Feb
172
173 4-Feb
173
174 4-Feb
174
175 5-Feb
175
176 5-Feb
176
177 5-Feb
177
178 5-Feb
178
179 5-Feb
179

Dr.
$11,500.00

Cr.
$11,500.00

$68,816.00
$45,676.51
$12,572.00
$5,303.10
$5,264.39
$5,264.39
$5,264.39
$5,303.10
$12,572.00
$28,403.88
$1,729.28
$1,729.28
$2,300.80
$2,300.80
$1,866.88
$1,866.88
$102.40
$102.40
$375.36
$375.36
$11,724.00
$11,724.00
$32,360.00
$32,360.00
$2,877.44
$2,877.44
$409.28
$409.28
$576.32
$576.32
$2,612.16
$2,612.16
$99,750.00
$99,750.00
$4,924.00
$4,924.00
$4,023.68
$4,023.68
$8,688.00
$8,688.00
$26,056.00
$26,056.00

General Ledger Page 10

Acct
No.
6400
1100
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1100
1200
2200
1100
1350
2200
1350
2200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
2200
1100

e ntry
no
Date
180 6-Feb
180
181 6-Feb
181
182 6-Feb
182
183 6-Feb
183
184 6-Feb
184
185 6-Feb
185
186 7-Feb
186
187 7-Feb
187
188 7-Feb
188
189 7-Feb
189
190 7-Feb
190
191 8-Feb
191
192 8-Feb
192
193 8-Feb
193
194 9-Feb
194
195 9-Feb
195
196 9-Feb
196
197 10-Feb
197
198 10-Feb
198
199 10-Feb
199
200 10-Feb
200
201 11-Feb
201

Dr.
$41,480.00
$12,364.00
$41,500.00
$10,600.00
$31,808.00
$7,946.56
$6,503.00
$12,219.52
$3,425.76
$10,434.56
$819.00
$4,475.00
$5,103.36
$13,630.08
$54,600.00
$34,744.00
$1,641.00
$104,800.00
$7,193.00
$42,408.00
$21,979.04
$61,678.00

Cr.

Acct
No.

1200
$41,480.00 4100
1100
$12,364.00 1200
1360
$41,500.00 2200
1350
$10,600.00 2200
1350
$31,808.00 2200
2200
$7,946.56 1100
1100
$6,503.00 1200
1350
$12,219.52 2200
2200
$3,425.76 1100
2200
$10,434.56 1100
8000
$819.00 1100
1100
$4,475.00 1200
1350
$5,103.36 2200
1350
$13,630.08 2200
1200
$54,600.00 4100
2200
$34,744.00 1100
8000
$1,641.00 1100
1200
$104,800.00 4100
1100
$7,193.00 1200
1350
$42,408.00 2200
2200
$21,979.04 1100
1200
$61,678.00 4100

General Ledger Page 11

e ntry
no
202
202
203
203
204
204
205
205
206
206
207
207
208
208
209
209
210
210
211
211
212
212
213
213
214
214
215
215
216
216
217
217
218
218
219
219
220
220
221
221
222
222
223
223

Date
11-Feb

Dr.
$1,871.00

11-Feb

$26,837.44

Cr.
$1,871.00
$26,837.44

11-Feb

$43,432.00
$43,432.00

11-Feb

$6,256.00

12-Feb

$99,750.00

$6,256.00
$99,750.00
12-Feb

$121,046.00
$121,046.00

12-Feb

$53,008.00

12-Feb

$7,640.00

$53,008.00
$7,640.00
13-Feb

$61,767.00
$61,767.00

14-Feb

$74,190.00
$74,190.00

14-Feb

$1,479.52
$1,479.52

14-Feb

$57,144.00

14-Feb

$15,036.16

$57,144.00
$15,036.16
15-Feb

$15,508.00
$15,508.00

15-Feb

$12,176.40

15-Feb

$2,442.24

$12,176.40
$2,442.24
15-Feb

$78,648.00

15-Feb

$21,873.44

15-Feb

$1,183.68

$78,648.00
$21,873.44
$1,183.68
15-Feb

$1,579.52
$1,579.52

16-Feb

$54,600.00

16-Feb

$177,785.00

$54,600.00
$177,785.00

General Ledger Page 12

Acct
No.
1100
1200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1100
1200
1100
1200
2200
1100
2200
1100
2200
1100
1100
1200
7900
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200

entry
no
Date
224 16-Feb
224
225 16-Feb
225
226 16-Feb
226
227 16-Feb
227
228 16-Feb
228
229 17-Feb
229
230 17-Feb
230
231 17-Feb
231
232 17-Feb
232
233 17-Feb
233
234 17-Feb
234
235 17-Feb
235
236 17-Feb
236
237 17-Feb
237
238 18-Feb
238
238
238
238
239 18-Feb
239
239
239
239
240 18-Feb
240
241 18-Feb
241
242 18-Feb
242

Dr.
$1,846.08

Cr.
$1,846.08

$2,462.08
$2,462.08
$1,973.44
$1,973.44
$204.80
$204.80
$393.92
$393.92
$12,080.00
$12,080.00
$92,341.00
$92,341.00
$79,604.61
$79,604.61
$3,078.72
$3,078.72
$437.12
$437.12
$613.44
$613.44
$2,762.88
$2,762.88
$8,225.76
$8,225.76
$914.80
$914.80
$73,947.60
$49,201.95
$13,391.70
$5,696.94
$5,657.01
$5,657.01
$5,657.01
$5,696.94
$13,391.70
$30,402.66
$4,315.20
$4,315.20
$13,076.48
$13,076.48
$3,734.88
$3,734.88

Acct
No.
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
8000
1100
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
2200
1100

General Ledger Page 13

e ntry
no
243
243
244
244
245
245
246
246
247
247
248
248
249
249
250
250
251
251
252
252
253
253
254
254
255
255
256
256
257
257
258
258
259
259
260
260
261
261
262
262
263
263
264
264

Date
18-Feb

Dr.
$8,160.00

Cr.
$8,160.00

18-Feb

$24,488.00
$24,488.00

19-Feb

$99,750.00

19-Feb

$34,238.00

$99,750.00
$34,238.00
19-Feb

$5,434.08
$5,434.08

19-Feb

$11,232.00

19-Feb

$33,704.00

$11,232.00
$33,704.00
20-Feb

$104,800.00
$104,800.00

20-Feb

$4,802.00

20-Feb

$10,023.20

$4,802.00
$10,023.20
20-Feb

$1,612.40
$1,612.40

21-Feb

$1,672.00

21-Feb

$12,176.40

$1,672.00
$12,176.40
21-Feb

$14,582.56

22-Feb

$36,792.00

$14,582.56
$36,792.00
22-Feb

$32,656.00

23-Feb

$11,120.00

23-Feb

$3,060.00

$32,656.00
$11,120.00
$3,060.00
23-Feb

$44,944.00
$44,944.00

23-Feb

$20,654.28
$20,654.28

23-Feb

$1,166.00
$1,166.00

24-Feb

$54,600.00
$54,600.00

General Ledger Page 14

Acct
No.

e ntry
no

2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1350
2200
1200
4100
1100
1200
2200
1100
8000
1100
1100
1200
1500
7900
1350
2200
1100
1200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
8000
1100
1200
4100

265
265
266
266
267
267
268
268
269
269
270
270
271
271
272
272
273
273
274
274
275
275
276
276
277
277
278
278
278
279
279
280
280
280
281
281
282
282
283
283
284
284
285
285
285

Date
24-Feb

Dr.
$28,384.32

24-Feb

$40,816.00

24-Feb

$5,880.00

25-Feb

$31,880.00

25-Feb

$14,555.00

25-Feb

$56,176.00

25-Feb

$8,096.00

26-Feb

$99,750.00

26-Feb

$5,103.00

27-Feb

$17,994.00

27-Feb

$879.80

28-Feb $132,545.00
28-Feb

$3,439.00

28-Feb $645,631.01

28-Feb

$1,167.00

28-Feb

$55,738.70
$2,911.30

28-Feb

$3,580.00

28-Feb

$1,545.00

28-Feb

$3,375.00

28-Feb

$1,150.00

28-Feb

$713.81
$821.11

Cr.

Acct
No.

1350
$28,384.32 2200
2200
$40,816.00 1100
2200
$5,880.00 1100
1200
$31,880.00 4100
1100
$14,555.00 1200
1350
$56,176.00 2200
1350
$8,096.00 2200
1200
$99,750.00 4100
1100
$5,103.00 1200
1100
$17,994.00 1200
8000
$879.80 1100
1200
$132,545.00 4100
1100
$3,439.00 1200
5100
$2,245.25 1400
$643,385.76 1350
7800
$1,167.00 1500
5110
1450
$58,650.00 1360
8115
$3,580.00 1700
8600
$1,545.00 1810
8700
$3,375.00 1910
8800
$1,150.00 1310
6350
6355
$1,534.92 1100

General Ledger Page 15

entry
no

Date
286 1-Mar
286
287 1-Mar
287
287
288 1-Mar
288
288
289 1-Mar
289
289
290 1-Mar
290
290
291 1-Mar
291
291
292 1-Mar
292
293 1-Mar
293
294 2-Mar
294
295 2-Mar
295
296 2-Mar
296
297 2-Mar
297
298 2-Mar
298
299 2-Mar
299
300 2-Mar
300
301 2-Mar
301
302 2-Mar
302
303 2-Mar
303
304 2-Mar
304

Dr.
$3,940.00
$144.57
$428.18
$199.82
$359.83
$2,880.99
$421.01
$1,376.00
$502.00
$176.53
$349.38
$53,784.00
$14,003.36
$33,465.00
$40,669.00
$11,575.00
$2,500.00
$900.00
$802.07
$261.08
$55.15
$495.55
$304.52
$215.34

Cr.

General Ledger Page 16

Acct
No.

1100
$3,940.00 1200
7200
2500
$572.75 1100
7200
2500
$559.65 1100
7200
2300
$3,302.00 1100
7200
2300
$1,878.00 1100
7200
2400
$525.91 1100
1350
$53,784.00 2200
1350
$14,003.36 2200
1200
$33,465.00 4100
1100
$40,669.00 1200
1360
$11,575.00 2200
1700
$2,500.00 1100
7400
$900.00 1100
7600
$802.07 1100
7500
$261.08 1100
8100
$55.15 1100
7300
$495.55 1100
8105
$304.52 1100
8105
$215.34 1100

entry
no

Acct
No.

Date
Dr.
Cr.
305 2-Mar
$289.01
8110
305
$289.01 1100
306 2-Mar
$348.80
8105
306
$348.80 1100
307 2-Mar
$204.88
8115
307
$204.88 1100
308 2-Mar
$1,635.69
7100
308
$1,635.69 1100
309 2-Mar $11,500.00
6400
309
$11,500.00 1100
310 2-Mar $68,556.23
1110
310
$68,556.23 1100
311 2-Mar
$1,292.80
1350
311
$1,292.80 2200
312 3-Mar $27,476.00
1200
312
$27,476.00 4100
313 3-Mar $28,717.00
1100
313
$28,717.00 1200
314 3-Mar $17,150.00
2200
314
$17,150.00 1100
315 3-Mar $63,684.40
6200
315
$42,150.92 1110
315
$11,752.30 2100
315
$4,909.35 2110
315
$4,871.83 2120
316 3-Mar
$4,871.83
2120
316
$4,871.83
6300
316
$4,909.35
2110
316
$11,752.30
2100
316
$26,405.31 1110
317 3-Mar
$1,166.72
1350
317
$1,166.72 2200
318 3-Mar
$1,555.52
1350
318
$1,555.52 2200
319 3-Mar
$2,206.56
2200
319
$2,206.56 1100
320 3-Mar
$542.80
8000
320
$542.80 1100
321 4-Mar $107,002.00
1100
321
$107,002.00 1200
322 4-Mar $31,420.00
1360
322
$31,420.00 2200
323 4-Mar
$1,944.32
1350
323
$1,944.32 2200

10

General Ledger Page 17

e ntry
no
324
324
325
325
326
326
327
327
328
328
329
329
330
330
331
331
332
332
333
333
334
334
335
335
336
336
337
337
338
338
339
339
340
340
341
341
342
342
343
343
344
344
345
345

Date
4-Mar

Dr.
$277.44

4-Mar

$388.80

Cr.
$277.44
$388.80

4-Mar

$1,729.28
$1,729.28

4-Mar

$2,300.80
$2,300.80

4-Mar

$74,216.00
$74,216.00

4-Mar

$20,446.24

5-Mar

$63,390.00

$20,446.24
$63,390.00
5-Mar

$54,600.00
$54,600.00

5-Mar

$2,713.28

5-Mar

$7,680.00

$2,713.28
$7,680.00
5-Mar

$23,048.00
$23,048.00

5-Mar

$2,877.44

5-Mar

$409.28

5-Mar

$576.32

6-Mar

$33,536.00

$2,877.44
$409.28
$576.32
$33,536.00
6-Mar

$4,023.68
$4,023.68

7-Mar

$8,217.92

7-Mar

$9,335.04

$8,217.92
$9,335.04
8-Mar

$99,750.00
$99,750.00

8-Mar

$41,500.00

8-Mar

$3,782.40

$41,500.00
$3,782.40
8-Mar

$10,600.00
$10,600.00

General Ledger Page 18

Acct
No.

e ntry
no

1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
2200
1100
1350
2200
1350
2200
1100
1200
2200
1100
1350
2200
2200
1100

346
346
347
347
348
348
349
349
350
350
351
351
352
352
353
353
354
354
355
355
356
356
357
357
358
358
359
359
360
360
361
361
362
362
363
363
364
364
365
365
366
366
367
367

Date
8-Mar

Dr.
$31,808.00

9-Mar

$33,360.00

Cr.
$31,808.00
$33,360.00

9-Mar

$54,600.00

9-Mar

$30,736.00

$54,600.00
$30,736.00
9-Mar

$12,219.52

10-Mar

$82,890.00

10-Mar

$54,600.00

$12,219.52
$82,890.00
$54,600.00
10-Mar

$19,674.56

10-Mar

$5,103.36

10-Mar

$13,630.08

$19,674.56
$5,103.36
$13,630.08
11-Mar

$37,446.00

11-Mar

$2,565.00

11-Mar

$38,416.00

11-Mar

$5,536.00

12-Mar

$76,360.00

$37,446.00
$2,565.00
$38,416.00
$5,536.00
$76,360.00
12-Mar

$5,498.00

12-Mar

$42,408.00

13-Mar

$26,837.44

$5,498.00
$42,408.00
$26,837.44
14-Mar

$7,455.00

14-Mar

$53,008.00

14-Mar

$7,640.00

$7,455.00
$53,008.00
$7,640.00
14-Mar

$1,077.00
$1,077.00

Acct
No.
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1200
4100
1100
1200
2200
1100
2200
1100
1100
1200
2200
1100
2200
1100
8000
1100

11

General Ledger Page 19

e ntry
no
368
368
369
369
370
370
371
371
372
372
373
373
374
374
375
375
376
376
377
377
378
378
379
379
380
380
381
381
382
382
383
383
384
384
385
385
386
386
387
387
388
388
389
389

Date
14-Mar

Dr.
$1,490.00

15-Mar

$3,546.00

Cr.
$1,490.00
$3,546.00

15-Mar

$17,469.00

15-Mar

$1,583.20

$17,469.00
$1,583.20
15-Mar

$61,896.00

15-Mar

$16,224.00

16-Mar

$33,315.00

$61,896.00
$16,224.00
$33,315.00
16-Mar

$2,790.00
$2,790.00

16-Mar

$1,250.56

16-Mar

$1,665.28

$1,250.56
$1,665.28
16-Mar

$2,442.24
$2,442.24

17-Mar

$9,577.00

17-Mar

$7,328.00

17-Mar

$79,604.61

17-Mar

$2,082.88

$9,577.00
$7,328.00
$79,604.61
$2,082.88
17-Mar

$299.84
$299.84

17-Mar

$416.00

17-Mar

$1,846.08

$416.00
$1,846.08
17-Mar

$2,462.08
$2,462.08

17-Mar

$78,648.00

17-Mar

$21,873.44

$78,648.00
$21,873.44
18-Mar

$37,600.00
$37,600.00

General Ledger Page 20

Acct
No.

e ntry
no

8000
1100
1100
1200
7900
1100
1350
2200
1350
2200
1350
2200
1200
4100
1100
1200
1350
2200
1350
2200
2200
1100
1200
4100
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
2200
1100
1100
1200

390
390
390
390
390
391
391
391
391
391
392
392
393
393
394
394
395
395
396
396
397
397
398
398
399
399
400
400
401
401
402
402
403
403
404
404
405
405
406
406
407
407

Date
18-Mar

Dr.
$73,947.60

Cr.
$49,201.95
$13,391.70
$5,696.94
$5,657.01

18-Mar

$5,657.01
$5,657.01
$5,696.94
$13,391.70

18-Mar

$2,907.20

18-Mar

$8,821.76

$30,402.66
$2,907.20
$8,821.76
18-Mar

$3,078.72

18-Mar

$437.12

18-Mar

$613.44

$3,078.72
$437.12
$613.44
19-Mar

$77,265.00
$77,265.00

19-Mar $106,870.00
$106,870.00
19-Mar

$3,939.36

19-Mar

$8,840.00

19-Mar

$26,528.00

$3,939.36
$8,840.00
$26,528.00
19-Mar

$4,315.20

20-Mar

$82,770.00

$4,315.20
$82,770.00
20-Mar $159,400.00
$159,400.00
20-Mar

$13,076.48

21-Mar

$60,580.00

21-Mar

$10,816.32

$13,076.48
$60,580.00
$10,816.32

Acct
No.
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1350
2200
2200
1100
1200
4100
1100
1200
2200
1100
1100
1200
1350
2200

12

General Ledger Page 21

e ntry
no
408
408
409
409
410
410
411
411
412
412
413
413
414
414
415
415
416
416
417
417
418
418
419
419
420
420
421
421
422
422
423
423
424
424
425
425
426
426
427
427
428
428
429
429

Date
21-Mar

Dr.
$5,434.08

21-Mar

$11,232.00

Cr.
$5,434.08
$11,232.00

21-Mar

$33,704.00
$33,704.00

22-Mar

$17,064.00

22-Mar

$17,469.00

$17,064.00
$17,469.00
23-Mar

$7,443.00
$7,443.00

23-Mar

$35,368.00

23-Mar

$14,582.56

$35,368.00
$14,582.56
24-Mar

$39,026.00
$39,026.00

24-Mar

$22,579.60
$22,579.60

24-Mar

$1,242.40

25-Mar

$1,506.00

$1,242.40
$1,506.00
25-Mar

$19,862.00
$19,862.00

25-Mar

$49,970.00

25-Mar

$44,208.00

$49,970.00
$44,208.00
25-Mar

$6,368.00
$6,368.00

25-Mar

$44,944.00

26-Mar

$78,975.00

$44,944.00
$78,975.00
26-Mar

$104,800.00
$104,800.00

26-Mar

$28,384.32

27-Mar

$18,660.00

$28,384.32
$18,660.00
27-Mar

$56,176.00
$56,176.00

General Ledger Page 22

Acct
No.

e ntry
no

2200
1100
2200
1100
2200
1100
1100
1200
1500
7900
1200
4100
1350
2200
2200
1100
1200
4100
1350
2200
8000
1100
8000
1100
1200
4100
1100
1200
1350
2200
1350
2200
2200
1100
1200
4100
1100
1200
2200
1100
1100
1200
2200
1100

430
430
431
431
432
432
433
433
434
434
435
435
436
436
436
437
437
438
438
439
439
439
440
440
441
441
442
442
443
443
444
444
444
445
445
446
446
447
447
448
448
448
449
449
449

Date
27-Mar

Dr.
$8,096.00

27-Mar

$1,269.00

Cr.
$8,096.00
$1,269.00

28-Mar

$94,831.00

29-Mar

$9,950.00

$94,831.00
$9,950.00
30-Mar $172,278.00
$172,278.00
31-Mar

$6,882.00
$6,882.00

31-Mar $478,604.99
$741.17
$479,346.16
31-Mar

$2,040.00

31-Mar

$11,575.00

31-Mar

$40,802.65
$2,192.35

31-Mar

$2,534.00

$2,040.00
$11,575.00

$42,995.00
$2,534.00
31-Mar

$1,545.00

31-Mar

$3,375.00

31-Mar

$1,150.00

$1,545.00
$3,375.00
$1,150.00
31-Mar

$525.15
$688.16
$1,213.31

31-Mar

$53,784.00

31-Mar

$14,003.36

1-Apr

$8,687.00

$53,784.00
$14,003.36
$8,687.00
1-Apr

$142.79
$429.96
$572.75

1-Apr

$198.47
$361.18
$559.65

Acct
No.
2200
1100
8000
1100
1200
4100
1100
1200
1100
1200
1100
1200
5100
1400
1350
7800
1500
2200
1100
5110
1450
1360
8115
1700
8600
1810
8700
1910
8800
1310
6355
6350
1100
2200
1100
2200
1100
1100
1200
7200
2500
1100
7200
2500
1100

13

General Ledger Page 23

entry
no
450
450
450
451
451
451
452
452
452
453
453
454
454
455
455
456
456
457
457
458
458
459
459
460
460
461
461
462
462
463
463
464
464
465
465
466
466
467
467
468
468
469
469

Date
1-Apr

Dr.
$2,878.18
$423.82

Cr.

$3,302.00
1-Apr

$1,374.01
$503.99
$1,878.00

1-Apr

$174.79
$351.12
$525.91

1-Apr

$47,352.00
$47,352.00

1-Apr

$13,451.04

1-Apr

$1,292.80

$13,451.04
$1,292.80
2-Apr

$40,401.00
$40,401.00

2-Apr

$5,362.00
$5,362.00

2-Apr

$1,118.08

2-Apr

$1,166.72

$1,118.08
$1,166.72
2-Apr

$1,555.52
$1,555.52

3-Apr

$26,713.00

3-Apr

$82,890.00

3-Apr

$31,420.00

$26,713.00
$82,890.00
$31,420.00
3-Apr

$12,575.00
$12,575.00

3-Apr

$1,103.68

3-Apr

$1,472.64

$1,103.68
$1,472.64
3-Apr

$1,944.32
$1,944.32

3-Apr

$277.44
$277.44

3-Apr

$388.80
$388.80

General Ledger Page 24

Acct
No.

entry
no

7200
2300
1100
7200
2300
1100
7200
2400
1100
1350
2200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200
2200
1100
1360
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100

470
470
471
471
472
472
473
473
474
474
475
475
476
476
477
477
478
478
479
479
480
480
481
481
482
482
483
483
484
484
485
485
486
486
487
487
488
488
489
489
490
490
491
491

Date
4-Apr

Dr.
$5,447.00

4-Apr

$85,128.76

Cr.
$5,447.00
$85,128.76

4-Apr

$1,841.92
$1,841.92

4-Apr

$264.00

4-Apr

$369.28

4-Apr

$2,713.28

$264.00
$369.28
$2,713.28
4-Apr

$7,680.00

4-Apr

$23,048.00

5-Apr

$71,385.00

5-Apr

$19,218.00

$7,680.00
$23,048.00
$71,385.00
$19,218.00
5-Apr

$2,000.00

5-Apr

$900.00

5-Apr

$713.85

$2,000.00
$900.00
$713.85
5-Apr

$334.18
$334.18

5-Apr

$78.87

5-Apr

$485.64

5-Apr

$450.68

$78.87
$485.64
$450.68
5-Apr

$211.03

5-Apr

$361.27

5-Apr

$237.18

5-Apr

$256.11

$211.03
$361.27
$237.18
$256.11
5-Apr

$1,275.84
$1,275.84

Acct
No.
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
1100
1200
1700
1100
7400
1100
7600
1100
7500
1100
8100
1100
7300
1100
8105
1100
8105
1100
8110
1100
8105
1100
8115
1100
7100
1100

14

General Ledger Page 25

entry
no
492
492
493
493
493
493
493
494
494
494
494
494
495
495
496
496
497
497
498
498
499
499
500
500
501
501
502
502
503
503
504
504
505
505
506
506
507
507
508
508
509
509

Date
5-Apr

Dr.
$11,500.00

5-Apr

$79,079.20

Cr.
$11,500.00
$52,727.51
$14,211.40
$6,090.73
$6,049.56

5-Apr

$6,049.56
$6,049.56
$6,090.73
$14,211.40
$32,401.25

5-Apr

$2,575.36

5-Apr

$6,768.00

$2,575.36
$6,768.00
5-Apr

$20,296.00
$20,296.00

6-Apr

$20,363.00
$20,363.00

6-Apr

$8,906.00

6-Apr

$8,217.92

$8,906.00
$8,217.92
6-Apr

$9,335.04
$9,335.04

7-Apr

$8,647.00

7-Apr

$30,000.00

$8,647.00
$30,000.00
7-Apr

$8,016.16
$8,016.16

7-Apr

$8,967.68

7-Apr

$3,782.40

$8,967.68
$3,782.40
8-Apr

$44,119.00
$44,119.00

8-Apr

$3,258.72

8-Apr

$30,736.00

$3,258.72
$30,736.00

General Ledger Page 26

Acct
No.

entry
no

6400
1100
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
1350
2200
1200
4100
1100
1200
2200
1100
2200
1100
1100
1200
1360
2200
1350
2200
1350
2200
2200
1100
1100
1200
1350
2200
2200
1100

510
510
511
511
512
512
513
513
514
514
515
515
516
516
517
517
518
518
519
519
520
520
521
521
522
522
523
523
524
524
525
525
526
526
527
527
528
528
529
529
530
530
531
531

Date
9-Apr

Dr.
$32,576.00

9-Apr

$46,777.00

Cr.
$32,576.00
$46,777.00

9-Apr

$27,056.00

9-Apr

$19,674.56

10-Apr

$76,970.00

$27,056.00
$19,674.56
$76,970.00
10-Apr

$11,281.00

10-Apr

$17,456.32

10-Apr

$38,416.00

$11,281.00
$17,456.32
$38,416.00
10-Apr

$5,536.00
$5,536.00

11-Apr

$40,863.00

11-Apr

$33,824.00

11-Apr

$4,872.00

$40,863.00
$33,824.00
$4,872.00
12-Apr

$67,585.00

12-Apr

$2,390.00

13-Apr

$82,770.00

$67,585.00
$2,390.00
$82,770.00
14-Apr

$4,265.00

14-Apr

$1,583.20

14-Apr

$61,896.00

$4,265.00
$1,583.20
$61,896.00
14-Apr

$16,224.00

15-Apr

$12,022.20

15-Apr

$63,400.00

$16,224.00
$12,022.20
$63,400.00
15-Apr

$16,828.00
$16,828.00

Acct
No.
1200
4100
1100
1200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
2200
1100
1200
4100
1350
2200
1350
2200
1200
4100
1100
1200
1100
1200
1100
1200
2200
1100
2200
1100
2200
1100
7900
1100
1350
2200
1350
2200

15

General Ledger Page 27

entry
no
532
532
533
533
534
534
535
535
536
536
537
537
538
538
539
539
540
540
541
541
542
542
543
543
544
544
545
545
546
546
547
547
548
548
549
549
550
550
551
551
552
552
553
553

Date
15-Apr

Dr.
$1,250.56

15-Apr

$1,665.28

16-Apr

$40,495.00

Cr.
$1,250.56
$1,665.28
$40,495.00

16-Apr

$7,179.00
$7,179.00

16-Apr

$1,485.12

16-Apr

$1,336.00

$1,485.12
$1,336.00
16-Apr

$1,779.20
$1,779.20

16-Apr

$2,082.88

16-Apr

$299.84

$2,082.88
$299.84
16-Apr

$416.00

17-Apr

$8,760.00

17-Apr

$2,225.28

$416.00
$8,760.00
$2,225.28
17-Apr

$318.08

17-Apr

$443.20

17-Apr

$2,907.20

$318.08
$443.20
$2,907.20
17-Apr

$8,821.76
$8,821.76

18-Apr

$3,308.00

18-Apr

$3,108.16

18-Apr

$9,503.84

$3,308.00
$3,108.16
$9,503.84
18-Apr

$3,939.36
$3,939.36

18-Apr

$8,840.00

18-Apr

$26,528.00

$8,840.00
$26,528.00

General Ledger Page 28

Acct
No.

entry
no

2200
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
1100
1200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100

554
554
555
555
556
556
557
557
558
558
559
559
560
560
561
561
562
562
562
562
562
563
563
563
563
563
564
564
565
565
566
566
567
567
568
568
569
569
570
570
571
571
572
572

Date
19-Apr

Dr.
$74,645.00

Cr.
$74,645.00

19-Apr $165,576.00
$165,576.00
19-Apr

$79,604.61
$79,604.61

19-Apr

$3,973.92

19-Apr

$9,056.00

19-Apr

$27,176.00

$3,973.92
$9,056.00
$27,176.00
20-Apr

$70,895.00

20-Apr

$49,136.00

20-Apr

$73,947.60

$70,895.00
$49,136.00
$49,201.95
$13,391.70
$5,696.94
$5,657.01
20-Apr

$5,657.01
$5,657.01
$5,696.94
$13,391.70

20-Apr

$10,816.32

21-Apr

$11,219.52

$30,402.66
$10,816.32
$11,219.52
22-Apr

$6,616.00

22-Apr

$35,368.00

22-Apr

$1,310.00

22-Apr

$1,507.00

$6,616.00
$35,368.00
$1,310.00
$1,507.00
23-Apr

$37,854.00

23-Apr

$36,232.00

23-Apr

$22,579.60

$37,854.00
$36,232.00
$22,579.60

Acct
No.
1200
4100
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
1200
4100
1100
1200
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
2200
1100
1350
2200
1100
1200
2200
1100
8000
1100
8000
1100
1200
4100
1350
2200
2200
1100

16

General Ledger Page 29

entry
no

Date
573 24-Apr
573
574 24-Apr
574
575 24-Apr
575
576 24-Apr
576
577 24-Apr
577
578 24-Apr
578
579 25-Apr
579
580 25-Apr
580
581 25-Apr
581
582 25-Apr
582
583 26-Apr
583
584 26-Apr
584
585 26-Apr
585
586 27-Apr
586
587 28-Apr
587
588 28-Apr
588
589 28-Apr
589
590 29-Apr
590
591 30-Apr
591
592 30-Apr
592
592
593 30-Apr
593

Dr.
$44,010.00
$5,051.00
$12,022.20
$23,167.24
$44,208.00
$6,368.00
$20,958.00
$36,816.00
$45,288.00
$6,528.00
$75,325.00
$1,474.00
$1,495.80
$20,281.00
$91,251.00
$79,096.00
$1,220.80
$1,322.80
$1,694.00
$461,082.55
$2,047.89
$2,641.00

Cr.

General Ledger Page 30

Acct
No.

1200
$44,010.00 4100
1100
$5,051.00 1200
1500
$12,022.20 7900
1350
$23,167.24 2200
2200
$44,208.00 1100
2200
$6,368.00 1100
1200
$20,958.00 4100
1100
$36,816.00 1200
1350
$45,288.00 2200
1350
$6,528.00 2200
1200
$75,325.00 4100
1100
$1,474.00 1200
8000
$1,495.80 1100
1100
$20,281.00 1200
1200
$91,251.00 4100
1100
$79,096.00 1200
8000
$1,220.80 1100
8000
$1,322.80 1100
1100
$1,694.00 1200
5100
1400
$463,130.44 1350
7800
$2,641.00 1500

entry
no

Date
594 30-Apr
594
594
595 30-Apr
595
596 30-Apr
596
597 30-Apr
597
598 30-Apr
598
599 30-Apr
599
599
600 1-May
600
601 1-May
601
601
602 1-May
602
602
603 1-May
603
603
604 1-May
604
604
605 1-May
605
605
606 1-May
606
607 1-May
607
608 1-May
608
609 1-May
609
610 2-May
610
611 2-May
611

Dr.
$40,375.05
$2,199.95

Cr.

$42,575.00
$1,800.00
$1,800.00
$1,545.00
$1,545.00
$3,375.00
$3,375.00
$1,150.00
$1,150.00
$88.94
$737.10
$826.04
$22,128.00
$22,128.00
$141.00
$431.75
$572.75
$197.11
$362.54
$559.65
$2,875.36
$426.64
$3,302.00
$1,372.02
$505.98
$1,878.00
$173.03
$352.88
$525.91
$53,336.00
$53,336.00
$14,263.84
$14,263.84
$47,352.00
$47,352.00
$13,451.04
$13,451.04
$29,040.00
$29,040.00
$28,441.00
$28,441.00

Acct
No.
5110
1450
1360
8115
1700
8600
1810
8700
1910
8800
1310
6355
6350
1100
1100
1200
7200
2500
1100
7200
2500
1100
7200
2300
1100
7200
2300
1100
7200
2400
1100
1350
2200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200

17

General Ledger Page 31

entry
no
612
612
613
613
614
614
615
615
616
616
617
617
618
618
619
619
620
620
621
621
622
622
623
623
624
624
625
625
626
626
627
627
628
628
629
629
630
630
631
631
632
632
633
633

Date
2-May

Dr.
$32,460.00

2-May

$12,550.00

2-May

$12,575.00

Cr.
$32,460.00
$12,550.00
$12,575.00

2-May

$2,000.00
$2,000.00

2-May

$900.00

2-May

$1,035.08

2-May

$357.57

$900.00
$1,035.08
$357.57
2-May

$89.12
$89.12

2-May

$383.66

2-May

$572.37

2-May

$259.57

$383.66
$572.37
$259.57
2-May

$238.44
$238.44

2-May

$317.83

2-May

$215.13

2-May

$1,939.27

$317.83
$215.13
$1,939.27
2-May

$11,500.00

2-May

$1,118.08

3-May

$26,512.00

3-May

$14,936.00

$11,500.00
$1,118.08
$26,512.00
$14,936.00
3-May

$1,377.92
$1,377.92

3-May

$1,206.72

3-May

$1,613.44

$1,206.72
$1,613.44

General Ledger Page 32

Acct
No.

entry
no

1360
2200
1360
2200
2200
1100
1700
1100
7400
1100
7600
1100
7500
1100
8100
1100
7300
1100
8105
1100
8105
1100
8110
1100
8105
1100
8115
1100
7100
1100
6400
1100
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
1350
2200

634
634
635
635
636
636
637
637
638
638
639
639
640
640
641
641
642
642
643
643
644
644
645
645
645
645
645
646
646
646
646
646
647
647
648
648
649
649
650
650
651
651
652
652

Date
3-May

Dr.
$1,103.68

3-May

$1,472.64

4-May

$2,675.00

Cr.
$1,103.68
$1,472.64
$2,675.00

4-May

$79,604.61

4-May

$2,014.08

4-May

$291.20

4-May

$399.36

$79,604.61
$2,014.08
$291.20
$399.36
4-May

$1,841.92

4-May

$264.00

4-May

$369.28

5-May

$64,455.00

$1,841.92
$264.00
$369.28
$64,455.00
5-May

$73,947.60
$49,201.95
$13,391.70
$5,696.94
$5,657.01

5-May

$5,657.01
$5,657.01
$5,696.94
$13,391.70

5-May

$2,826.24

5-May

$7,616.00

5-May

$22,856.00

$30,402.66
$2,826.24
$7,616.00
$22,856.00
5-May

$2,575.36

5-May

$6,768.00

5-May

$20,296.00

$2,575.36
$6,768.00
$20,296.00

Acct
No.
2200
1100
2200
1100
1100
1200
1110
1100
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100

18

General Ledger Page 33

entry
no

Date
653 6-May
653
654 6-May
654
655 7-May
655
656 7-May
656
657 7-May
657
658 7-May
658
659 7-May
659
660 7-May
660
661 7-May
661
662 8-May
662
663 8-May
663
664 8-May
664
665 9-May
665
666 9-May
666
667 9-May
667
668 10-May
668
669 10-May
669
670 10-May
670
671 11-May
671
672 11-May
672
673 11-May
673
674 11-May
674

Dr.
$23,956.00

Cr.
$23,956.00

$21,671.00
$21,671.00
$70,322.00
$70,322.00
$30,000.00
$30,000.00
$8,465.28
$8,465.28
$9,510.08
$9,510.08
$8,016.16
$8,016.16
$8,967.68
$8,967.68
$819.00
$819.00
$4,232.00
$4,232.00
$3,464.64
$3,464.64
$3,258.72
$3,258.72
$35,530.00
$35,530.00
$30,472.00
$30,472.00
$27,056.00
$27,056.00
$91,380.00
$91,380.00
$19,310.32
$19,310.32
$17,456.32
$17,456.32
$40,552.00
$40,552.00
$38,096.00
$38,096.00
$5,488.00
$5,488.00
$33,824.00
$33,824.00

General Ledger Page 34

Acct
No.
1200
4100
1100
1200
1100
1200
2200
1100
1350
2200
1350
2200
2200
1100
2200
1100
8000
1100
1100
1200
1350
2200
2200
1100
1200
4100
1350
2200
2200
1100
1200
4100
1350
2200
2200
1100
1200
4100
1350
2200
1350
2200
2200
1100

entry
no

Acct
No.

Date
Dr.
Cr.
675 11-May
$4,872.00
2200
675
$4,872.00 1100
676 12-May $81,105.00
1200
676
$81,105.00 4100
677 14-May
$2,628.00
1100
677
$2,628.00 1200
678 14-May
$1,861.44
1350
678
$1,861.44 2200
679 15-May $140,982.00
1100
679
$140,982.00 1200
680 15-May $12,423.20
7900
680
$12,423.20 1100
681 15-May $66,624.00
1350
681
$66,624.00 2200
682 15-May $17,856.80
1350
682
$17,856.80 2200
683 15-May $63,400.00
2200
683
$63,400.00 1100
684 15-May $16,828.00
2200
684
$16,828.00 1100
685 16-May $34,451.00
1200
685
$34,451.00 4100
686 16-May $84,868.00
1100
686
$84,868.00 1200
687 16-May
$1,421.44
1350
687
$1,421.44 2200
688 16-May
$1,895.68
1350
688
$1,895.68 2200
689 16-May
$1,485.12
2200
689
$1,485.12 1100
690 16-May
$1,336.00
2200
690
$1,336.00 1100
691 16-May
$1,779.20
2200
691
$1,779.20 1100
692 17-May $10,667.00
1200
692
$10,667.00 4100
693 17-May
$3,470.00
1100
693
$3,470.00 1200
694 17-May
$2,368.64
1350
694
$2,368.64 2200
695 17-May
$336.64
1350
695
$336.64 2200
696 17-May
$474.24
1350
696
$474.24 2200

19

General Ledger Page 35

e ntry
no
697
697
698
698
699
699
700
700
701
701
702
702
703
703
704
704
705
705
706
706
707
707
707
707
707
708
708
708
708
708
709
709
710
710
711
711
712
712
713
713
714
714
715
715

Date
17-May

Dr.
$2,225.28

17-May

$318.08

Cr.
$2,225.28
$318.08

17-May

$443.20
$443.20

18-May

$4,451.00
$4,451.00

18-May

$74,080.39
$74,080.39

18-May

$3,313.92

18-May

$10,140.32

$3,313.92
$10,140.32
18-May

$3,108.16
$3,108.16

18-May

$9,503.84

19-May

$61,600.00

$9,503.84
$61,600.00
19-May

$68,816.00
$45,676.51
$12,572.00
$5,303.10
$5,264.39

19-May

$5,264.39
$5,264.39
$5,303.10
$12,572.00
$28,403.88

19-May

$3,947.04
$3,947.04

19-May

$9,520.00

19-May

$28,560.00

19-May

$3,973.92

19-May

$9,056.00

$9,520.00
$28,560.00
$3,973.92
$9,056.00
19-May

$27,176.00
$27,176.00

20-May

$59,390.00
$59,390.00

General Ledger Page 36

Acct
No.

e ntry
no

2200
1100
2200
1100
2200
1100
1100
1200
1110
1100
1350
2200
1350
2200
2200
1100
2200
1100
1200
4100
6200
1110
2100
2110
2120
2120
6300
2110
2100
1110
1350
2200
1350
2200
1350
2200
2200
1100
2200
1100
2200
1100
1200
4100

716
716
717
717
718
718
719
719
720
720
721
721
722
722
723
723
724
724
725
725
726
726
727
727
728
728
729
729
730
730
731
731
732
732
733
733
734
734
735
735
736
736
737
737

Date
Dr.
20-May $109,787.00

Cr.
$109,787.00

20-May

$1,632.40
$1,632.40

21-May

$11,904.80

21-May

$11,219.52

$11,904.80
$11,219.52
23-May $101,249.00
$101,249.00
23-May

$60,471.00

23-May

$38,080.00

$60,471.00
$38,080.00
23-May

$36,232.00

24-May

$31,401.00

24-May

$74,645.00

$36,232.00
$31,401.00
$74,645.00
24-May

$24,055.04

24-May

$23,167.24

$24,055.04
$23,167.24
25-May

$19,131.00

25-May

$88,534.00

25-May

$47,600.00

$19,131.00
$88,534.00
$47,600.00
25-May

$6,856.00

25-May

$45,288.00

25-May

$6,528.00

26-May

$74,590.00

26-May

$42,486.00

$6,856.00
$45,288.00
$6,528.00
$74,590.00
$42,486.00
26-May

$12,423.20

27-May

$14,811.00

$12,423.20
$14,811.00

Acct
No.
1100
1200
8000
1100
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
2200
1100
1200
4100
1100
1200
1350
2200
1350
2200
2200
1100
2200
1100
1200
4100
1100
1200
1500
7900
1100
1200

20

General Ledger Page 37

entry
no

Date
738 27-May
738
739 28-May
739
740 28-May
740
741 29-May
741
742 30-May
742
743 31-May
743
744 31-May
744
744
745 31-May
745
746 31-May
746
747 31-May
747
747
748 31-May
748
749 31-May
749
750 31-May
750
751 31-May
751
752 31-May
752
753 31-May
753
754 31-May
754
755 31-May
755
756 31-May
756

Dr.
$924.80
$94,310.00
$25,739.00
$13,102.00
$8,588.00
$4,572.00
$495,817.05
$3,606.07
$3,386.00
$12,550.00
$42,734.40
$2,275.60
$1,600.00
$1,545.00
$3,375.00
$1,150.00
$633.81
$53,336.00
$14,263.84
$542.80
$1,027.00

Cr.

Acct
No.

8000
$924.80 1100
1200
$94,310.00 4100
1100
$25,739.00 1200
1100
$13,102.00 1200
1100
$8,588.00 1200
1100
$4,572.00 1200
5100
1400
$499,423.12 1350
7800
$3,386.00 1500
2200
$12,550.00 1100
5110
1450
$45,010.00 1360
8200
$1,600.00 1700
8600
$1,545.00 1810
8700
$3,375.00 1910
8800
$1,150.00 1310
6350
$633.81 1100
2200
$53,336.00 1100
2200
$14,263.84 1100
8000
$542.80 1100
8000
$1,027.00 1100

21

Student Handout 3. Chart of Accounts

Chart of Accounts
Account
#
1100
1110
1200
1300
1310
1350
1360
1400
1450
1500
1700
1800
1810
1900
1910
2100
2110
2120
2130
2200
2300
2400
2500
4100
5100
5110
6200
6300
6350
6355
6400
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8105
8110
8115
8600
8700
8800

Account Name
Cash: Operating
Cash-Payroll
Accounts Receivable
Equipment
Accumulated Depreciation: Equipment
Purchases: Ingredients
Purchases Jars, boxes sacks
Inventory: Ingredients
Inventory: Jars boxes sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property
Accumulated Depreciation: Property
Federal Taxes Payable
State Taxes Payable
FICA Payable
Wages Payable
Accounts Payable
Mortgage Note
Equipment Note
Plant Note
Sales Revenue
Cost of Goods Sold: Ingredients
Cost of Goods Sold: Jars boxes sacks
Wage Expense
FICA Expense
State Unemployment tax expense
Federal Unemployment Tax expense
Medical Insurance Expense
Cooking supplies expense
Interest Expense
Propane Expense
Liability Insurance Expense
Telecommunications Expense
Electricity Expense
Property Tax expense
Advertising Expense
Freight
Travel Expense
Postage Expense
Professional Services Expense
Maintenance Expense
Supplies expense
Depreciation: Plant
Depreciation: Property
Depreciation: Equipment

Type of Account
Asset
Asset
Asset
Asset
Contra Asset
Temp Asset
Temp Asset
Asset
Asset
Asset
Asset
Asset
Contra Asset
Asset
Contra Asset
Liability
Liability
Liability
Liability
Liability
Liability
Liability
Liability
Revenue
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

22

Student Handout 4. Financial Statements

January

February

Statement of Profit and Loss

Statement of Profit and Loss

Revenues
Cost of Goods Sold
Gross Profit

842,674.00
530,343.36
312,330.64

Revenues
Cost of Goods Sold
Gross Profit

Other Expenses

126,424.46

Other Expenses

Net income

185,906.18

Statement of Change in Owner's Equity

Net income

1,164,646.00
701,369.71
463,276.29
195,793.03
267,483.26

Statement of Change in Owner's Equity

Beginning Common Stock

Plus: Common Stock Issued
Ending Common Stock

326,500.00
0.00
326,500.00

Beginning Common Stock

Plus: Common Stock Issued
Ending Common Stock

326,500.00
0.00
326,500.00

Beginning Retained Earnings

Plus Net income
Less: Dividends Paid
Ending Retained Earnings

162,743.76
185,906.18
0.00
348,649.94

Beginning Retained Earnings

Plus Net income
Less: Dividends Paid
Ending Retained Earnings

348,649.94
267,483.26
0.00
616,133.20

Balance Sheet

Balance Sheet

Assets
Cash
A/R
Inventory: Ingredients
Inventory: Jars, boxes, sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property Assets
Accumulated Depreciation: Property
Equipment
Acc Dep: Equipment

Assets
Cash
A/R
Inventory: Ingredients
Inventory: Jars, boxes, sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property Assets
Accumulated Depreciation: Property
Equipment
Acc Dep: Equipment

231,109.71
1,203,508.00
48,685.99
22,096.90
23,118.80
1,895.00
241,800.00
(45,630.00)
900,000.00
(137,250.00)
137,200.00
(79,100.00)

235,745.11
753,906.00
50,931.24
19,185.60
12,109.40
2,275.00
241,800.00
(44,085.00)
900,000.00
(133,875.00)
137,200.00
(77,950.00)

Total Assets

2,097,242.35

Total Assets

2,547,434.40

Liabilities
Trade Payables
Other Payables
Mortgage Notes
Equipment Notes
Plant Notes
Total Liabilities

511,185.00
0.00
786,512.50
35,654.09
88,740.82
1,422,092.41

Liabilities
Trade Payables
Other Payables
Mortgage Notes
Equipment Notes
Plant Notes
Total Liabilities

695,944.56
0.00
785,594.26
35,306.45
87,955.93
1,604,801.20

Stockholder's Equity
Common Stock
Retained Earnings
Total Stockholder's Equity
Total Liabilities and Stockholder's Equity

326,500.00
348,649.94
675,149.94
2,097,242.35

Stockholder's Equity
Common Stock
Retained Earnings
Total Stockholder's Equity
Total Liabilities and Stockholder's Equity

326,500.00
616,133.20
942,633.20
2,547,434.40

23

MARCH

April

Statement of Profit and Loss

Statement of Profit and Loss

Revenues
Cost of Goods Sold
Gross Profit

830,987.00
519,407.64
311,579.36

Revenues
Cost of Goods Sold
Gross Profit

841,049.00
501,457.60
339,591.40

Other Expenses

188,935.35

Other Expenses

204,499.70

Net income

122,644.01

Statement of Change in Owner's Equity

Net income

135,091.70

Statement of Change in Owner's Equity

Beginning Common Stock

Plus: Common Stock Issued
Ending Common Stock

326,500.00
0.00
326,500.00

Beginning Common Stock

Plus: Common Stock Issued
Ending Common Stock

326,500.00
0.00
326,500.00

Beginning Retained Earnings

Plus Net income
Less: Dividends Paid
Ending Retained Earnings

616,133.20
122,644.01
0.00
738,777.21

Beginning Retained Earnings

Plus Net income
Less: Dividends Paid
Ending Retained Earnings

738,777.21
135,091.70
0.00
873,868.91

Balance Sheet

Balance Sheet

Assets
Cash
A/R
Inventory: Ingredients
Inventory: Jars, boxes, sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property Assets
Accumulated Depreciation: Property
Equipment
Acc Dep: Equipment

Assets
Cash
A/R
Inventory: Ingredients
Inventory: Jars, boxes, sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property Assets
Accumulated Depreciation: Property
Equipment
Acc Dep: Equipment

466,504.84
817,381.00
49,427.16
24,289.25
38,547.80
1,861.00
241,800.00
(47,175.00)
900,000.00
(140,625.00)
137,200.00
(80,250.00)

520,431.07
951,444.00
51,475.05
26,489.20
47,929.00
2,061.00
241,800.00
(48,720.00)
900,000.00
(144,000.00)
137,200.00
(81,400.00)

Total Assets

2,408,961.05

Total Assets

2,604,709.32

Liabilities
Trade Payables
Other Payables
Mortgage Notes
Equipment Notes
Plant Notes
Total Liabilities

436,887.60
0.00
784,671.25
34,957.07
87,167.92
1,343,683.84

Liabilities
Trade Payables
Other Payables
Mortgage Notes
Equipment Notes
Plant Notes
Total Liabilities

499,614.24
0.00
783,743.44
34,605.95
86,376.78
1,404,340.41

Stockholder's Equity
Common Stock
Retained Earnings
Total Stockholder's Equity

326,500.00
738,777.21
1,065,277.21

Stockholder's Equity
Common Stock
Retained Earnings
Total Stockholder's Equity

326,500.00
873,868.91
1,200,368.91

Total Liabilities and Stockholder's Equity

2,408,961.05

Total Liabilities and Stockholder's Equity

2,604,709.32

24

May
Statement of Profit and Loss
Revenues
Cost of Goods Sold
Gross Profit

879,319.00
538,551.45
340,767.55

Other Expenses

192,887.37

Net income

147,880.18

Statement of Change in Owner's Equity

Beginning Common Stock
Plus: Common Stock Issued
Ending Common Stock

326,500.00
0.00
326,500.00

Beginning Retained Earnings

Plus Net income
Less: Dividends Paid
Ending Retained Earnings

873,868.91
147,880.18
0.00
1,021,749.09

Balance Sheet
Assets
Cash
A/R
Inventory: Ingredients
Inventory: Jars, boxes, sacks
Prepaid Advertising
Supplies
Plant Assets
Accumulated Depreciation: Plant
Property Assets
Accumulated Depreciation: Property
Equipment
Acc Dep: Equipment

579,780.43
987,224.00
55,081.12
28,764.80
56,966.20
2,461.00
241,800.00
(50,265.00)
900,000.00
(147,375.00)
137,200.00
(82,550.00)

Total Assets

2,709,087.55

Liabilities
Trade Payables
Other Payables
Mortgage Notes
Equipment Notes
Plant Notes
Total Liabilities

458,192.08
0.00
782,810.82
34,253.07
85,582.49
1,360,838.46

Stockholder's Equity
Common Stock
Retained Earnings
Total Stockholder's Equity

326,500.00
1,021,749.09
1,348,249.09

Total Liabilities and Stockholder's Equity

2,709,087.55

25

Student Handout 5. Cash Account, Operations

Cash: Operations, account (pg. 1)
Date Deposit
Withdrawal Pay to Orde r
1-Jan $63,113.00
1-Jan
$572.75 Groen
1-Jan
$559.65 Groen
1-Jan
$3,302.00 Teton Bank
1-Jan
$1,878.00 Teton Bank
1-Jan
$525.91 Western Bank
1-Jan
$15,338.24 Garland Sugar Beet
2-Jan $37,825.00
2-Jan
$1,485.28 Jiffco Foods
2-Jan
$1,458.88 Hulet Family Farm
2-Jan
$59,584.00 Busy Bee Fruit Farm
3-Jan
$1,091.20 Alpine Meadows
3-Jan
$51.20 Holstein Dairy
3-Jan
$363.52 Timberline Dairy
4-Jan $15,329.00
4-Jan
$3,000.00 Supply Warehouse
4-Jan
$900.00 Farmers Insurance
4-Jan
$546.00 Fall River Electric
4-Jan
$237.00 Silver Star Tele.
4-Jan
$42.00 US Post Office
4-Jan
$435.00 Suburban Propane
4-Jan
$342.00 Pierre's Hole Acct.
4-Jan
$287.00 Charlie Webb, Web.
4-Jan
$367.00 Rocky Mtn Heat.
4-Jan
$250.00 Valley Computer
4-Jan
$230.00 Peak Printing
4-Jan
$1,389.00 Groen
4-Jan
$11,500.00 BCBS, ID
4-Jan
$1,824.00 Golden Fields Farms
5-Jan
$85,128.76 Cash: Payroll
5-Jan
$2,556.16 Gunderson Dairy
5-Jan
$8,512.00 Columbia River
5-Jan
$25,528.00 Oregon Farms
6-Jan $58,194.00
6-Jan
$7,782.56 High Cntry. Choc.
7-Jan $3,805.00
7-Jan
$3,353.28 Georgia Nuts
7-Jan
$10,224.48 Bronson Sugar Beets
8-Jan $4,403.00
9-Jan $5,422.00
9-Jan
$34,048.00 Huckleberry Heaven
10-Jan $89,933.00
10-Jan
$21,505.84 Watkin's Spice
11-Jan $4,851.00
11-Jan
$42,560.00 Halsted Fruit Farm
12-Jan
$6,040.00 Moon River Farm
13-Jan $57,620.00
14-Jan $8,628.00
15-Jan $30,039.00
15-Jan
$11,167.40 UPS
16-Jan $18,306.00
18-Jan $2,356.00
19-Jan $8,951.00
19-Jan
$79,604.61 Cash: Payroll
19-Jan
$1,502.00 Brenda Sessions
21-Jan $9,688.00
22-Jan $5,538.00
22-Jan
$1,374.20 Darla Newman

Cash: Operations, account (pg. 2)

Description
A/R Collections
Groen Mixer #1
Groen Mixer #2
Mtg factory
Mtg storefront
Pmt truck
buy ingredients
A/R Collections
buy ingredients
buy ingredients
buy ingredients
buy ingredients
buy ingredients
buy ingredients
A/R Collections
office supplies
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
buy ingredients
payroll
buy ingredients
buy ingredients
buy ingredients
A/R Collections
buy ingredients
A/R Collections
buy ingredients
buy ingredients
A/R Collections
A/R Collections
buy ingredients
A/R Collections
buy ingredients
A/R Collections
buy ingredients
buy ingredients
A/R Collections
A/R Collections
A/R Collections
shipping
A/R Collections
A/R Collections
A/R Collections
payroll
Reimburse Travel
A/R Collections
A/R Collections
Reimburse Travel

Date Deposit
Withdrawal Pay to Order
22-Jan
$1,215.80 Brenda Sessions
23-Jan $61,993.00
24-Jan $23,072.00
25-Jan $8,876.00
27-Jan $21,756.00
27-Jan
$1,220.80 Darla Newman
27-Jan
$1,365.00 Brenda Sessions
28-Jan $36,422.00
30-Jan $36,241.00
30-Jan
$11,450.00 Uline Shipping
31-Jan
$1,160.53 State of Idaho
31-Jan
$1,756.84 Fed. Government
1-Feb
$572.75 Groen
1-Feb
$559.65 Groen
1-Feb
$3,302.00 Teton Bank
1-Feb
$1,878.00 Teton Bank
1-Feb
$525.91 Western Bank
1-Feb
$1,529.12 Jiffco Foods
1-Feb
$60,808.00 Busy Bee Fruit Farm
1-Feb
$15,651.84 Garland Sugar Beet
1-Feb
$1,427.00 Brenda Sessions
2-Feb $1,698.00
2-Feb
$74,080.39 Cash: Payroll
2-Feb
$1,120.96 Alpine Meadows
2-Feb
$1,491.52 Hulet Family Farm
3-Feb
$3,200.00 Supply Warehouse
3-Feb
$900.00 Farmers Insurance
3-Feb
$709.80 Fall River Electric
3-Feb
$255.96 Silver Star Tele.
3-Feb
$56.28 US Post Office
3-Feb
$387.15 Suburban Propane
3-Feb
$287.28 Pierre's Hole Acct.
3-Feb
$175.07 Charlie Webb, Web.
3-Feb
$385.35 Rocky Mtn Heat.
3-Feb
$272.50 Valley Computer
3-Feb
$301.30 Peak Printing
3-Feb
$1,277.88 Groen
3-Feb
$11,500.00 BCBS, ID
3-Feb
$1,866.88 Golden Fields Farms
3-Feb
$102.40 Holstein Dairy
3-Feb
$375.36 Timberline Dairy
4-Feb $11,724.00
4-Feb
$32,360.00 Container & Pack.
4-Feb
$2,612.16 Gunderson Dairy
5-Feb $4,924.00
5-Feb
$8,688.00 Columbia River
5-Feb
$26,056.00 Oregon Farms
6-Feb $12,364.00
6-Feb
$7,946.56 High Cntry. Choc.
7-Feb $6,503.00
7-Feb
$3,425.76 Georgia Nuts
7-Feb
$10,434.56 Bronson Sugar Beets
7-Feb
$819.00 Darla Newman
8-Feb $4,475.00
9-Feb
$34,744.00 Huckleberry Heaven
9-Feb
$1,641.00 Brenda Sessions
10-Feb $7,193.00
10-Feb
$21,979.04 Watkin's Spice

Description
Reimburse Travel
A/R Collections
A/R Collections
A/R Collections
A/R Collections
Reimburse Travel
Reimburse Travel
A/R Collections
A/R Collections
packing supplies
State Unempl Tax
Fed Unempl Tax
Groen Mixer #1
Groen Mixer #2
Mtg factory
Mtg storefront
Pmt truck
buy Ingredients
buy Ingredients
buy Ingredients
Reimburse Travel
A/R Collections
payroll
buy Ingredients
buy Ingredients
office supplies
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
packing supplies
buy Ingredients
A/R Collections
buy Ingredients
buy Ingredients
A/R Collections
buy Ingredients
A/R Collections
buy Ingredients
buy Ingredients
Reimburse Travel
A/R Collections
buy Ingredients
Reimburse Travel
A/R Collections
buy Ingredients

26

Cash: Operations, account (pg. 3)

Date
11-Feb
11-Feb
11-Feb
12-Feb
13-Feb
14-Feb
14-Feb
14-Feb
14-Feb
15-Feb
15-Feb
15-Feb
15-Feb
16-Feb
16-Feb
16-Feb
16-Feb
17-Feb
17-Feb
17-Feb
17-Feb
17-Feb
18-Feb
18-Feb
18-Feb
19-Feb
20-Feb
20-Feb
20-Feb
21-Feb
22-Feb
22-Feb
23-Feb
23-Feb
23-Feb
24-Feb
24-Feb
25-Feb
26-Feb
27-Feb
27-Feb
28-Feb
28-Feb
28-Feb
1-Mar
1-Mar
1-Mar
1-Mar
1-Mar
1-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar
2-Mar

Deposit
Withdrawal
$1,871.00
$43,432.00
$6,256.00
$121,046.00
$61,767.00
$74,190.00
$1,479.52
$57,144.00
$15,036.16
$15,508.00
$12,176.40
$1,183.68
$1,579.52
$177,785.00
$1,973.44
$204.80
$393.92
$92,341.00
$79,604.61
$2,762.88
$8,225.76
$914.80
$3,734.88
$8,160.00
$24,488.00
$34,238.00
$4,802.00

$1,672.00
$36,792.00
$3,060.00

$14,555.00
$5,103.00
$17,994.00
$3,439.00

$3,940.00

$40,669.00

Cash: Operations, account (pg. 4)

Pay to Order

Description
Date
A/R Collections
2-Mar
Halsted Fruit Farm
buy Ingredients
2-Mar
Moon River Farm
buy Ingredients
2-Mar
A/R Collections
2-Mar
A/R Collections
3-Mar
A/R Collections
3-Mar
Jiffco Foods
buy Ingredients
3-Mar
Busy Bee Fruit Farm buy Ingredients
3-Mar
Gar Sugar Beet
buy Ingredients
4-Mar
A/R Collections
4-Mar
UPS
shipping
4-Mar
Alpine Meadows
buy Ingredients
4-Mar
Hulet Family Farm
buy Ingredients
4-Mar
A/R Collections
5-Mar
Golden Fields Farms buy Ingredients
5-Mar
Holstein Dairy
buy Ingredients
5-Mar
Timberline Dairy
buy Ingredients
5-Mar
A/R Collections
6-Mar
Cash: Payroll
payroll
8-Mar
Gunderson Dairy
buy Ingredients
8-Mar
High Cntry. Choc.
buy Ingredients
8-Mar
Brenda Sessions
Reimburse Travel 8-Mar
Georgia Nuts
buy Ingredients
9-Mar
Columbia River
buy Ingredients
9-Mar
Oregon Farms
buy Ingredients
10-Mar
A/R Collections
10-Mar

A/R Collections
$10,023.20 Bronson Sugar Beets buy Ingredients
$1,612.40 Darla Newman
Reimburse Travel
A/R Collections
A/R Collections
$32,656.00 Huckleberry Heaven buy Ingredients
A/R Collections
$20,654.28 Watkin's Spice
buy Ingredients
$1,166.00 Brenda Sessions
Reimburse Travel
$40,816.00 Halsted Fruit Farm
buy Ingredients
$5,880.00 Moon River Farm
buy Ingredients
A/R Collections
A/R Collections
A/R Collections
$879.80 Brenda Sessions
Reimburse Travel
A/R Collections
$713.81 State of Idaho
State Unempl Tax
$821.11 Fed. Government
Fed Unempl Tax
A/R Collections
$572.75 Groen
Groen Mixer #1
$559.65 Groen
Groen Mixer #2
$3,302.00 Teton Bank
Mtg factory
$1,878.00 Teton Bank
Mtg storefront
$525.91 Western Bank
Pmt truck
A/R Collections
$2,500.00 Supply Warehouse
office supplies
$900.00 Farmers Insurance
recurring Exp.
$802.07 Fall River Electric
recurring Exp.
$261.08 Silver Star Tele.
recurring Exp.
$55.15 US Post Office
recurring Exp.
$495.55 Suburban Propane
recurring Exp.
$304.52 Pierre's Hole Acct. recurring Exp.
$215.34 Charlie Webb, Web. recurring Exp.
$289.01 Rocky Mtn Heat.
recurring Exp.
$348.80 Valley Computer
recurring Exp.

10-Mar
11-Mar
12-Mar
12-Mar
13-Mar
14-Mar
14-Mar
14-Mar
14-Mar
14-Mar
15-Mar
15-Mar
16-Mar
16-Mar
17-Mar
17-Mar
17-Mar
17-Mar
17-Mar
17-Mar
18-Mar
18-Mar
18-Mar
18-Mar
19-Mar
19-Mar
20-Mar
20-Mar
21-Mar
21-Mar
21-Mar
21-Mar
22-Mar
23-Mar

Deposit

$28,717.00

$107,002.00

$54,600.00

$99,750.00

$54,600.00
$54,600.00

$2,565.00
$5,498.00

$7,455.00

$3,546.00
$2,790.00
$7,328.00

$37,600.00

$106,870.00
$159,400.00
$60,580.00

$17,064.00

Withdrawal
$204.88
$1,635.69
$11,500.00
$68,556.23

Pay to Order
Peak Printing
Groen
BCBS, ID
Cash: Payroll

Description
recurring Exp.
recurring Exp.
recurring Exp.
payroll
A/R Collections
$17,150.00 Uline Shipping
packing supplies
$2,206.56 Jiffco Foods
buy Ingredients
$542.80 Darla Newman
Reimburse Travel
A/R Collections
$1,729.28 Alpine Meadows
buy Ingredients
$2,300.80 Hulet Family Farm
buy Ingredients
$74,216.00 Busy Bee Fruit Farm buy Ingredients
$20,446.24 Gar Sugar Beet
buy Ingredients
A/R Collections
$2,877.44 Golden Fields Farms buy Ingredients
$409.28 Holstein Dairy
buy Ingredients
$576.32 Timberline Dairy
buy Ingredients
$4,023.68 Gunderson Dairy
buy Ingredients
A/R Collections
$41,500.00 Container & Pack.
packing supplies
$10,600.00 Columbia River
buy Ingredients
$31,808.00 Oregon Farms
buy Ingredients
A/R Collections
$12,219.52 High Cntry. Choc.
buy Ingredients
A/R Collections
$5,103.36 Georgia Nuts
buy Ingredients
$13,630.08 Bronson Sugar Beets buy Ingredients
A/R Collections
A/R Collections
$42,408.00 Huckleberry Heaven buy Ingredients
$26,837.44 Watkin's Spice
buy Ingredients
A/R Collections
$53,008.00 Halsted Fruit Farm buy Ingredients
$7,640.00 Moon River Farm
buy Ingredients
$1,077.00 Darla Newman
Reimburse Travel
$1,490.00 Brenda Sessions
Reimburse Travel
A/R Collections
$17,469.00 UPS
shipping
A/R Collections
$2,442.24 Jiffco Foods
buy Ingredients
A/R Collections
$79,604.61 Cash: Payroll
payroll
$1,846.08 Alpine Meadows
buy Ingredients
$2,462.08 Hulet Family Farm
buy Ingredients
$78,648.00 Busy Bee Fruit Farm buy Ingredients
$21,873.44 Garland Sugar Beet buy Ingredients
A/R Collections
$3,078.72 Golden Fields Farms buy Ingredients
$437.12 Holstein Dairy
buy Ingredients
$613.44 Timberline Dairy
buy Ingredients
A/R Collections
$4,315.20 Gunderson Dairy
buy Ingredients
A/R Collections
$13,076.48 High Cntry. Choc.
buy Ingredients
A/R Collections
$5,434.08 Georgia Nuts
buy Ingredients
$11,232.00 Columbia River
buy Ingredients
$33,704.00 Oregon Farms
buy Ingredients
A/R Collections
$14,582.56 Bronson Sugar Beets buy Ingredients

27

Cash: Operations, account (pg. 5)

Cash: Operations, account (pg. 6)

Date
24-Mar
25-Mar
25-Mar
25-Mar
26-Mar
26-Mar
27-Mar
27-Mar
27-Mar
27-Mar
29-Mar
30-Mar
31-Mar
31-Mar
31-Mar
31-Mar
31-Mar
31-Mar
1-Apr
1-Apr
1-Apr
1-Apr
1-Apr
1-Apr
1-Apr
2-Apr

Date
9-Apr
10-Apr
10-Apr
10-Apr
12-Apr
13-Apr
14-Apr
14-Apr
14-Apr
14-Apr
15-Apr
15-Apr
15-Apr
16-Apr
16-Apr
16-Apr
16-Apr
17-Apr
17-Apr
18-Apr
18-Apr
18-Apr
18-Apr
19-Apr
19-Apr
20-Apr

2-Apr
2-Apr
3-Apr
3-Apr
3-Apr
3-Apr
3-Apr
4-Apr
4-Apr
4-Apr
4-Apr
4-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
6-Apr
6-Apr
6-Apr
7-Apr
7-Apr
8-Apr
8-Apr
9-Apr

Deposit
$49,970.00

$104,800.00
$18,660.00

$9,950.00
$172,278.00
$6,882.00

$8,687.00

$5,362.00

Withdrawal Pay to Orde r

$1,242.40 Brenda Sessions

Description
Reimburse Travel
A/R Collections
$44,944.00 Huckleberry Heaven buy Ingredients
$1,506.00 Darla Newman
Reimburse Travel
A/R Collections
$28,384.32 Watkin's Spice
buy Ingredients
A/R Collections
$56,176.00 Halsted Fruit Farm
buy Ingredients
$8,096.00 Moon River Farm
buy Ingredients
$1,269.00 Brenda Sessions
Reimburse Travel
A/R Collections
A/R Collections
A/R Collections
$11,575.00 Uline Shipping
packing supplies
$525.15 State of Idaho
Fed Unempl Tax
$688.16 Fed. Government
State Unempl Tax
$53,784.00 Busy Bee Fruit Farm buy Ingredients
$14,003.36 Gar Sugar Beet
buy Ingredients
A/R Collections
$572.75 Groen
Groen Mixer #1
$559.65 Groen
Groen Mixer #2
$3,302.00 Teton Bank
Mtg factory
$1,878.00 Teton Bank
Mtg storefront
$525.91 Western Bank
Pmt truck
$1,292.80 Jiffco Foods
buy Ingredients
A/R Collections
$1,166.72 Alpine Meadows
$1,555.52 Hulet Family Farm

$82,890.00
$31,420.00
$1,944.32
$277.44
$388.80

Container & Pack.

Golden Fields Farms
Holstein Dairy
Timberline Dairy

$85,128.76
$2,713.28
$7,680.00
$23,048.00

Cash: Payroll
Gunderson Dairy
Columbia River
Oregon Farms

$2,000.00
$900.00
$713.85
$334.18
$78.87
$485.64
$450.68
$211.03
$361.27
$237.18
$256.11
$1,275.84
$11,500.00

Supply Warehouse
Farmers Insurance
Fall River Electric
Silver Star Tele.
US Post Office
Suburban Propane
Pierre's Hole Acct.
Charlie Webb, Web.
Rocky Mtn Heat.
Valley Computer
Peak Printing
Groen
BCBS, ID

$5,447.00

$19,218.00

$8,906.00
$8,217.92 High Cntry. Choc.
$9,335.04 Bronson Sugar Beets
$8,647.00
$3,782.40 Georgia Nuts
$44,119.00
$30,736.00 Huckleberry Heaven
$46,777.00

buy Ingredients
buy Ingredients
A/R Collections
packing supplies
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
payroll
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
office supplies
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
A/R Collections
buy Ingredients
buy Ingredients
A/R Collections
buy Ingredients
A/R Collections
buy Ingredients
A/R Collections

20-Apr
22-Apr
22-Apr
22-Apr
22-Apr
23-Apr
24-Apr
24-Apr
24-Apr
25-Apr
26-Apr
26-Apr
27-Apr
28-Apr
28-Apr
29-Apr
30-Apr
30-Apr
30-Apr
1-May
1-May
1-May
1-May
1-May
1-May
1-May
1-May
2-May
2-May
2-May
2-May
2-May
2-May
2-May
2-May

Deposit
$11,281.00

$2,390.00
$82,770.00
$4,265.00

$7,179.00

$3,308.00

$165,576.00
$49,136.00

$6,616.00

$5,051.00

$36,816.00
$1,474.00
$20,281.00
$79,096.00

$1,694.00

$22,128.00

$28,441.00

Withdrawal Pay to Order

$19,674.56 Watkin's Spice

Description
buy Ingredients
A/R Collections
$38,416.00 Halsted Fruit Farm buy Ingredients
$5,536.00 Moon River Farm
buy Ingredients
A/R Collections
A/R Collections
A/R Collections
$1,583.20 Jiffco Foods
buy Ingredients
$61,896.00 Busy Bee Fruit Farm buy Ingredients
$16,224.00 Gar Sugar Beet
buy Ingredients
$12,022.20 UPS
shipping
$1,250.56 Alpine Meadows
buy Ingredients
$1,665.28 Hulet Family Farm
buy Ingredients
A/R Collections
$2,082.88 Golden Fields Farms buy Ingredients
$299.84 Holstein Dairy
buy Ingredients
$416.00 Timberline Dairy
buy Ingredients
$2,907.20 Gunderson Dairy
buy Ingredients
$8,821.76 High Cntry. Choc.
buy Ingredients
A/R Collections
$3,939.36 Georgia Nuts
buy Ingredients
$8,840.00 Columbia River
buy Ingredients
$26,528.00 Oregon Farms
buy Ingredients
A/R Collections
$79,604.61 Cash: Payroll
payroll
A/R Collections
$10,816.32 Bronson Sugar Beets buy Ingredients
A/R Collections
$35,368.00 Huckleberry Heaven buy Ingredients
$1,310.00 Darla Newman
Reimburse Travel
$1,507.00 Brenda Sessions
Reimburse Travel
$22,579.60 Watkin's Spice
buy Ingredients
A/R Collections
$44,208.00 Halsted Fruit Farm buy Ingredients
$6,368.00 Moon River Farm
buy Ingredients
A/R Collections
A/R Collections
$1,495.80 Brenda Sessions
Reimburse Travel
A/R Collections
A/R Collections
$1,220.80 Darla Newman
Reimburse Travel
$1,322.80 Brenda Sessions
Reimburse Travel
A/R Collections
$88.94 State of Idaho
Fed Unempl Tax
$737.10 Fed. Government
State Unempl Tax
A/R Collections
$572.75 Groen
Groen Mixer #1
$559.65 Groen
Groen Mixer #2
$3,302.00 Teton Bank
Mtg factory
$1,878.00 Teton Bank
Mtg storefront
$525.91 Western Bank
Pmt truck
$47,352.00 Busy Bee Fruit Farm buy Ingredients
$13,451.04 Gar Sugar Beet
buy Ingredients
A/R Collections
$12,575.00 Uline Shipping
packing supplies
$2,000.00 Supply Warehouse
office supplies
$900.00 Farmers Insurance
recurring Exp.
$1,035.08 Fall River Electric
recurring Exp.
$357.57 Silver Star Tele.
recurring Exp.
$89.12 US Post Office
recurring Exp.
$383.66 Suburban Propane
recurring Exp.

28

Cash: Operations, account (pg. 7)

Date
2-May
2-May
2-May
2-May
2-May
2-May
2-May
2-May
3-May
3-May
3-May
4-May
4-May
4-May
4-May
4-May
5-May
5-May
5-May
6-May
7-May
7-May
7-May
7-May
7-May
8-May
8-May
9-May
10-May
11-May
11-May
14-May
15-May
15-May
15-May
15-May
16-May
16-May
16-May
16-May
17-May
17-May
17-May
17-May
18-May
18-May
18-May
18-May
19-May
19-May
19-May
20-May
20-May
21-May
23-May
23-May
24-May
24-May
25-May

Deposit

WithdrawalPay to Order
$572.37 Pierre's Hole Acct.
$259.57 Charlie Webb, Web.
$238.44 Rocky Mtn Heat.
$317.83 Valley Computer
$215.13 Peak Printing
$1,939.27 Groen
$11,500.00 BCBS, ID
$1,118.08 Jiffco Foods

$14,936.00
$1,103.68 Alpine Meadows
$1,472.64 Hulet Family Farm
$2,675.00
$79,604.61 Cash: Payroll
$1,841.92 Golden Fields Farms
$264.00 Holstein Dairy
$369.28 Timberline Dairy
$2,575.36 Gunderson Dairy
$6,768.00 Columbia River
$20,296.00 Oregon Farms
$21,671.00
$70,322.00
$30,000.00 Container & Pack.
$8,016.16 High Cntry. Choc.
$8,967.68 Bronson Sugar Beets
$819.00 Darla Newman
$4,232.00
$3,258.72 Georgia Nuts
$27,056.00 Huckleberry Heaven
$17,456.32 Watkin's Spice
$33,824.00 Halsted Fruit Farm
$4,872.00 Moon River Farm
$2,628.00
$140,982.00
$12,423.20 UPS
$63,400.00 Busy Bee Fruit Farm
$16,828.00 Gar Sugar Beet
$84,868.00
$1,485.12 Jiffco Foods
$1,336.00 Alpine Meadows
$1,779.20 Hulet Family Farm
$3,470.00
$2,225.28 Golden Fields Farms
$318.08 Holstein Dairy
$443.20 Timberline Dairy
$4,451.00
$74,080.39 Cash: Payroll
$3,108.16 Gunderson Dairy
$9,503.84 High Cntry. Choc.
$3,973.92 Georgia Nuts
$9,056.00 Columbia River
$27,176.00 Oregon Farms
$109,787.00
$1,632.40 Darla Newman
$11,219.52 Bronson Sugar Beets
$60,471.00
$36,232.00 Huckleberry Heaven
$74,645.00
$23,167.24 Watkin's Spice
$88,534.00

Cash: Operations, account (pg. 8)

Description
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
recurring Exp.
buy Ingredients
A/R Collections
buy Ingredients
buy Ingredients
A/R Collections
payroll
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
A/R Collections
packing supplies
buy Ingredients
buy Ingredients
Reimburse Travel
A/R Collections
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
A/R Collections
shipping
buy Ingredients
buy Ingredients
A/R Collections
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
payroll
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
buy Ingredients
A/R Collections
Reimburse Travel
buy Ingredients
A/R Collections
buy Ingredients
A/R Collections
buy Ingredients
A/R Collections

Date
25-May
25-May
26-May
27-May
27-May
28-May
29-May
30-May
31-May
31-May
31-May
31-May
31-May
31-May
31-May

Deposit

$42,486.00
$14,811.00
$25,739.00
$13,102.00
$8,588.00
$4,572.00

WithdrawalPay to Order
$45,288.00 Halsted Fruit Farm
$6,528.00 Moon River Farm

Description
buy Ingredients
buy Ingredients
A/R Collections
A/R Collections
$924.80 Brenda Sessions
Reimburse Travel
A/R Collections
A/R Collections
A/R Collections
A/R Collections
$12,550.00 Uline Shipping
packing supplies
$633.81 State of Idaho
State Unempl Tax
$53,336.00 Busy Bee Fruit Farm buy Ingredients
$14,263.84 Gar Sugar Beet
buy Ingredients
$542.80 Darla Newman
Reimburse Travel
$1,027.00 Brenda Sessions
Reimburse Travel

29

Student Handout 6. Cash Account, Payroll

Cash Account: Payroll (Pg. 1)
Date
Deposit Withdrawal Pay to Order
5-Jan $85,128.76
6-Jan
$775.61 Alden, Hank
6-Jan
$817.91 Allen, Claudia
6-Jan
$745.39 Anderson, Jeff
6-Jan
$831.26 Arnold, Dennis
6-Jan
$824.58 Baker, Ted
6-Jan
$827.92 Bates, Joseph
6-Jan
$857.97 Birch, Dale
6-Jan
$671.52 Carrillo, Larry
6-Jan
$1,191.00 Chang, Yee-Ling
6-Jan
$795.75 Coates, Gregory
6-Jan
$1,014.87 Dalley, Leisa
6-Jan
$1,191.00 Davis, Alfonso
6-Jan
$2,382.00 Driggs, Elsie
6-Jan
$2,382.00 Driggs, John
6-Jan
$634.59 Driggs, Marlee
6-Jan
$1,786.50 Driggs, Meredith
6-Jan
$841.28 Egbert, Justin
6-Jan
$814.57 Felt, Glen
6-Jan
$821.25 Gardner, Lola
6-Jan
$834.60 Haderlie, Mark
6-Jan
$627.87 Hastings, Douglas
6-Jan
$789.04 Hatch, Deirdre
6-Jan
$1,021.55 Hill, Paul
6-Jan
$867.99 Johnson, Brenden
6-Jan
$867.99 Kunz, Pamela
6-Jan
$851.29 Larson, Ellen
6-Jan
$1,488.75 Martinez, Diego
6-Jan
$827.92 Martinez, Luis
6-Jan
$668.17 Merritt, Mitch
6-Jan
$772.24 Miller, Shana
6-Jan
$1,008.20 Mosier, Skip
6-Jan
$824.58 Nelson, Ginny
6-Jan
$654.74 Newman, Darla
6-Jan
$817.91 Parker, Clifford
6-Jan
$821.25 Peterson, Bruce
6-Jan
$834.60 Pratt, Ward
6-Jan
$867.99 Richins, Chris
6-Jan
$651.37 Roberts, Reed
6-Jan
$752.11 Russell, Sage
6-Jan
$1,034.91 Sanchez, Angelina
6-Jan
$804.55 Sanderson, Randy
6-Jan
$617.80 Sessions, Brenda
6-Jan
$768.89 Skinner, Donald
6-Jan
$804.55 Smith, Sergio
6-Jan
$1,177.66 Squires, Spud
6-Jan
$864.65 Taylor, Rhonda
6-Jan
$827.92 Thompson, Wilma
6-Jan
$841.28 Turner, Luella
6-Jan
$1,194.81 Villarreal, Consuelo
6-Jan
$857.97 Waddell, Jerald
6-Jan
$621.16 Wade, Gary
6-Jan
$758.81 Weeks, Clarissa
6-Jan
$1,064.95 Weston, Tomi
6-Jan
$782.32 Wilson, Dale
6-Jan
$651.37 Wilson, Lori
6-Jan
$1,197.67 Wood, Grant

Cash Account: Payroll (Pg. 2)

Description
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

Date
Deposit Withdrawal Pay to Order
6-Jan
$799.11 Young, Talon
6-Jan
$6,049.56 FICA
6-Jan
$6,049.56 FICA
6-Jan
$6,090.73 State Tax board
6-Jan
$14,211.40 IRS
19-Jan $79,604.61
20-Jan
$710.98 Alden, Hank
20-Jan
$749.75 Allen, Claudia
20-Jan
$683.27 Anderson, Jeff
20-Jan
$761.99 Arnold, Dennis
20-Jan
$755.87 Baker, Ted
20-Jan
$758.93 Bates, Joseph
20-Jan
$786.47 Birch, Dale
20-Jan
$615.56 Carrillo, Larry
20-Jan
$1,191.00 Chang, Yee-Ling
20-Jan
$729.44 Coates, Gregory
20-Jan
$930.30 Dalley, Leisa
20-Jan
$1,191.00 Davis, Alfonso
20-Jan
$2,382.00 Driggs, Elsie
20-Jan
$2,382.00 Driggs, John
20-Jan
$581.70 Driggs, Marlee
20-Jan
$1,786.50 Driggs, Meredith
20-Jan
$771.17 Egbert, Justin
20-Jan
$746.69 Felt, Glen
20-Jan
$752.81 Gardner, Lola
20-Jan
$765.05 Haderlie, Mark
20-Jan
$575.55 Hastings, Douglas
20-Jan
$723.28 Hatch, Deirdre
20-Jan
$936.42 Hill, Paul
20-Jan
$795.65 Johnson, Brenden
20-Jan
$795.65 Kunz, Pamela
20-Jan
$780.35 Larson, Ellen
20-Jan
$1,488.75 Martinez, Diego
20-Jan
$758.93 Martinez, Luis
20-Jan
$612.49 Merritt, Mitch
20-Jan
$707.89 Miller, Shana
20-Jan
$924.18 Mosier, Skip
20-Jan
$755.87 Nelson, Ginny
20-Jan
$600.17 Newman, Darla
20-Jan
$749.75 Parker, Clifford
20-Jan
$752.81 Peterson, Bruce
20-Jan
$765.05 Pratt, Ward
20-Jan
$795.65 Richins, Chris
20-Jan
$597.09 Roberts, Reed
20-Jan
$689.43 Russell, Sage
20-Jan
$948.66 Sanchez, Angelina
20-Jan
$737.51 Sanderson, Randy
20-Jan
$566.32 Sessions, Brenda
20-Jan
$704.82 Skinner, Donald
20-Jan
$737.51 Smith, Sergio
20-Jan
$1,079.52 Squires, Spud
20-Jan
$792.59 Taylor, Rhonda
20-Jan
$758.93 Thompson, Wilma
20-Jan
$771.17 Turner, Luella
20-Jan
$1,095.24 Villarreal, Consuelo
20-Jan
$786.47 Waddell, Jerald
20-Jan
$569.39 Wade, Gary

Description
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

30

Cash Account: Payroll (Pg. 3)

Date
DepositWithdrawal Pay to Order
20-Jan
$695.58 Weeks, Clarissa
20-Jan
$976.20 Weston, Tomi
20-Jan
$717.13 Wilson, Dale
20-Jan
$597.09 Wilson, Lori
20-Jan
$1,097.86 Wood, Grant
20-Jan
$732.52 Young, Talon
20-Jan
$5,657.01 FICA
20-Jan
$5,657.01 FICA
20-Jan
$5,696.94 State Tax board
20-Jan
$13,391.70 IRS
2-Feb $74,080.39
3-Feb
$646.33 Alden, Hank
3-Feb
$681.59 Allen, Claudia
3-Feb
$621.16 Anderson, Jeff
3-Feb
$692.72 Arnold, Dennis
3-Feb
$687.16 Baker, Ted
3-Feb
$689.93 Bates, Joseph
3-Feb
$714.98 Birch, Dale
3-Feb
$559.60 Carrillo, Larry
3-Feb
$1,191.00 Chang, Yee-Ling
3-Feb
$663.13 Coates, Gregory
3-Feb
$845.73 Dalley, Leisa
3-Feb
$1,191.00 Davis, Alfonso
3-Feb
$2,382.00 Driggs, Elsie
3-Feb
$2,382.00 Driggs, John
3-Feb
$528.83 Driggs, Marlee
3-Feb
$1,786.50 Driggs, Meredith
3-Feb
$701.07 Egbert, Justin
3-Feb
$678.81 Felt, Glen
3-Feb
$684.37 Gardner, Lola
3-Feb
$695.50 Haderlie, Mark
3-Feb
$523.23 Hastings, Douglas
3-Feb
$657.53 Hatch, Deirdre
3-Feb
$851.29 Hill, Paul
3-Feb
$723.32 Johnson, Brenden
3-Feb
$723.32 Kunz, Pamela
3-Feb
$709.41 Larson, Ellen
3-Feb
$1,488.75 Martinez, Diego
3-Feb
$689.93 Martinez, Luis
3-Feb
$556.81 Merritt, Mitch
3-Feb
$643.54 Miller, Shana
3-Feb
$840.17 Mosier, Skip
3-Feb
$687.16 Nelson, Ginny
3-Feb
$545.61 Newman, Darla
3-Feb
$681.59 Parker, Clifford
3-Feb
$684.37 Peterson, Bruce
3-Feb
$695.50 Pratt, Ward
3-Feb
$723.32 Richins, Chris
3-Feb
$542.82 Roberts, Reed
3-Feb
$626.76 Russell, Sage
3-Feb
$862.42 Sanchez, Angelina
3-Feb
$670.46 Sanderson, Randy
3-Feb
$514.84 Sessions, Brenda
3-Feb
$640.75 Skinner, Donald
3-Feb
$670.46 Smith, Sergio
3-Feb
$981.39 Squires, Spud
3-Feb
$720.54 Taylor, Rhonda
3-Feb
$689.93 Thompson, Wilma
3-Feb
$701.07 Turner, Luella
3-Feb
$995.67 Villarreal, Consuelo

Cash Account: Payroll (Pg. 4)

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

Date
DepositWithdrawal Pay to Order
3-Feb
$714.98 Waddell, Jerald
3-Feb
$517.63 Wade, Gary
3-Feb
$632.34 Weeks, Clarissa
3-Feb
$887.46 Weston, Tomi
3-Feb
$651.93 Wilson, Dale
3-Feb
$542.82 Wilson, Lori
3-Feb
$998.06 Wood, Grant
3-Feb
$665.92 Young, Talon
3-Feb
$5,264.39 FICA
3-Feb
$5,264.39 FICA
3-Feb
$5,303.10 State Tax board
3-Feb
$12,572.00 IRS
17-Feb $79,604.61
18-Feb
$710.98 Alden, Hank
18-Feb
$749.75 Allen, Claudia
18-Feb
$683.27 Anderson, Jeff
18-Feb
$761.99 Arnold, Dennis
18-Feb
$755.87 Baker, Ted
18-Feb
$758.93 Bates, Joseph
18-Feb
$786.47 Birch, Dale
18-Feb
$615.56 Carrillo, Larry
18-Feb
$1,191.00 Chang, Yee-Ling
18-Feb
$729.44 Coates, Gregory
18-Feb
$930.30 Dalley, Leisa
18-Feb
$1,191.00 Davis, Alfonso
18-Feb
$2,382.00 Driggs, Elsie
18-Feb
$2,382.00 Driggs, John
18-Feb
$581.70 Driggs, Marlee
18-Feb
$1,786.50 Driggs, Meredith
18-Feb
$771.17 Egbert, Justin
18-Feb
$746.69 Felt, Glen
18-Feb
$752.81 Gardner, Lola
18-Feb
$765.05 Haderlie, Mark
18-Feb
$575.55 Hastings, Douglas
18-Feb
$723.28 Hatch, Deirdre
18-Feb
$936.42 Hill, Paul
18-Feb
$795.65 Johnson, Brenden
18-Feb
$795.65 Kunz, Pamela
18-Feb
$780.35 Larson, Ellen
18-Feb
$1,488.75 Martinez, Diego
18-Feb
$758.93 Martinez, Luis
18-Feb
$612.49 Merritt, Mitch
18-Feb
$707.89 Miller, Shana
18-Feb
$924.18 Mosier, Skip
18-Feb
$755.87 Nelson, Ginny
18-Feb
$600.17 Newman, Darla
18-Feb
$749.75 Parker, Clifford
18-Feb
$752.81 Peterson, Bruce
18-Feb
$765.05 Pratt, Ward
18-Feb
$795.65 Richins, Chris
18-Feb
$597.09 Roberts, Reed
18-Feb
$689.43 Russell, Sage
18-Feb
$948.66 Sanchez, Angelina
18-Feb
$737.51 Sanderson, Randy
18-Feb
$566.32 Sessions, Brenda
18-Feb
$704.82 Skinner, Donald
18-Feb
$737.51 Smith, Sergio
18-Feb
$1,079.52 Squires, Spud
18-Feb
$792.59 Taylor, Rhonda
18-Feb
$758.93 Thompson, Wilma
18-Feb
$771.17 Turner, Luella

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

31

Cash Account: Payroll (Pg. 5)

Cash Account: Payroll (Pg. 6)

Date
18-Feb

Date
3-Mar

Deposit Withdrawal Pay to Order

Description
$1,095.24 Villarreal, Consuelo Payroll

18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
18-Feb
2-Mar $68,556.23
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar

$786.47
$569.39
$695.58
$976.20
$717.13
$597.09
$1,097.86
$732.52
$5,657.01
$5,657.01
$5,696.94
$13,391.70
$581.70
$613.43
$559.04
$623.45
$618.44
$620.94
$643.47
$503.64
$1,191.00
$596.81
$761.16
$1,191.00
$2,382.00
$2,382.00
$475.94
$1,786.50
$630.96
$610.92
$615.93
$625.95
$470.90
$591.78
$766.17
$650.99
$650.99
$638.47
$1,488.75
$620.94
$501.13
$579.19
$756.15
$618.44
$491.05
$613.43
$615.93
$625.95
$650.99
$488.53
$564.08
$776.18
$603.42
$463.35
$576.66
$603.42
$883.25
$648.48
$620.94

Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon
FICA
FICA
State Tax board
IRS
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma

Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
3-Mar
17-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar

Deposit Withdrawal Pay to Order

$630.96 Turner, Luella
Villarreal,
$896.11 Consuelo
$643.47 Waddell, Jerald
$465.87 Wade, Gary
$569.11 Weeks, Clarissa
$798.71 Weston, Tomi
$586.74 Wilson, Dale
$488.53 Wilson, Lori
$898.25 Wood, Grant
$599.33 Young, Talon
$4,871.83 FICA
$4,871.83 FICA
$4,909.35 State Tax board
$11,752.30 IRS
$79,604.61
$710.98 Alden, Hank
$749.75 Allen, Claudia
$683.27 Anderson, Jeff
$761.99 Arnold, Dennis
$755.87 Baker, Ted
$758.93 Bates, Joseph
$786.47 Birch, Dale
$615.56 Carrillo, Larry
$1,191.00 Chang, Yee-Ling
$729.44 Coates, Gregory
$930.30 Dalley, Leisa
$1,191.00 Davis, Alfonso
$2,382.00 Driggs, Elsie
$2,382.00 Driggs, John
$581.70 Driggs, Marlee
$1,786.50 Driggs, Meredith
$771.17 Egbert, Justin
$746.69 Felt, Glen
$752.81 Gardner, Lola
$765.05 Haderlie, Mark
$575.55 Hastings, Douglas
$723.28 Hatch, Deirdre
$936.42 Hill, Paul
$795.65 Johnson, Brenden
$795.65 Kunz, Pamela
$780.35 Larson, Ellen
$1,488.75 Martinez, Diego
$758.93 Martinez, Luis
$612.49 Merritt, Mitch
$707.89 Miller, Shana
$924.18 Mosier, Skip
$755.87 Nelson, Ginny
$600.17 Newman, Darla
$749.75 Parker, Clifford
$752.81 Peterson, Bruce
$765.05 Pratt, Ward
$795.65 Richins, Chris
$597.09 Roberts, Reed
$689.43 Russell, Sage
$948.66 Sanchez, Angelina
$737.51 Sanderson, Randy
$566.32 Sessions, Brenda
$704.82 Skinner, Donald
$737.51 Smith, Sergio
$1,079.52 Squires, Spud

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

32

Cash Account: Payroll (Pg. 7)

Date
18-Mar
18-Mar
18-Mar
18-Mar

Deposit Withdrawal
$792.59
$758.93
$771.17
$1,095.24

18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
18-Mar
4-Apr $85,128.76
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr

$786.47
$569.39
$695.58
$976.20
$717.13
$597.09
$1,097.86
$732.52
$5,657.01
$5,657.01
$5,696.94
$13,391.70
$775.61
$817.91
$745.39
$831.26
$824.58
$827.92
$857.97
$671.52
$1,191.00
$795.75
$1,014.87
$1,191.00
$2,382.00
$2,382.00
$634.59
$1,786.50
$841.28
$814.57
$821.25
$834.60
$627.87
$789.04
$1,021.55
$867.99
$867.99
$851.29
$1,488.75
$827.92
$668.17
$772.24
$1,008.20
$824.58
$654.74
$817.91
$821.25
$834.60
$867.99
$651.37
$752.11
$1,034.91
$804.55
$617.80
$768.89
$804.55

Cash Account: Payroll (Pg. 8)

Pay to Order
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo

Description
Payroll
Payroll
Payroll
Payroll

Date
5-Apr
5-Apr
5-Apr
5-Apr

Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon
FICA
FICA
State Tax board
IRS

Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
5-Apr
19-Apr $79,604.61
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr

Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio

Deposit Withdrawal
$1,177.66
$864.65
$827.92
$841.28
$1,194.81
$857.97
$621.16
$758.81
$1,064.95
$782.32
$651.37
$1,197.67
$799.11
$6,049.56
$6,049.56
$6,090.73
$14,211.40

Pay to Order
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal,
Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon
FICA
FICA
State Tax board
IRS

$710.98
$749.75
$683.27
$761.99
$755.87
$758.93
$786.47
$615.56
$1,191.00
$729.44
$930.30
$1,191.00
$2,382.00
$2,382.00
$581.70
$1,786.50
$771.17
$746.69
$752.81
$765.05
$575.55
$723.28
$936.42
$795.65
$795.65
$780.35
$1,488.75
$758.93
$612.49
$707.89
$924.18
$755.87
$600.17
$749.75
$752.81
$765.05
$795.65
$597.09
$689.43
$948.66
$737.51
$566.32

Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

33

Cash Account: Payroll (Pg. 9)

Date
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr

Deposit Withdrawal
$704.82
$737.51
$1,079.52
$792.59
$758.93
$771.17
$1,095.24

20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
20-Apr
4-May $79,604.61
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May

$786.47
$569.39
$695.58
$976.20
$717.13
$597.09
$1,097.86
$732.52
$5,657.01
$5,657.01
$5,696.94
$13,391.70
$710.98
$749.75
$683.27
$761.99
$755.87
$758.93
$786.47
$615.56
$1,191.00
$729.44
$930.30
$1,191.00
$2,382.00
$2,382.00
$581.70
$1,786.50
$771.17
$746.69
$752.81
$765.05
$575.55
$723.28
$936.42
$795.65
$795.65
$780.35
$1,488.75
$758.93
$612.49
$707.89
$924.18
$755.87
$600.17
$749.75
$752.81
$765.05
$795.65
$597.09
$689.43
$948.66
$737.51

Cash Account: Payroll (Pg. 10)

Pay to Order
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

Date
5-May
5-May
5-May
5-May
5-May
5-May
5-May

Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon
FICA
FICA
State Tax board
IRS

Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
5-May
18-May $74,080.39
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May

Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy

Deposit Withdrawal
$566.32
$704.82
$737.51
$1,079.52
$792.59
$758.93
$771.17
$1,095.24
$786.47
$569.39
$695.58
$976.20
$717.13
$597.09
$1,097.86
$732.52
$5,657.01
$5,657.01
$5,696.94
$13,391.70
$646.33
$681.59
$621.16
$692.72
$687.16
$689.93
$714.98
$559.60
$1,191.00
$663.13
$845.73
$1,191.00
$2,382.00
$2,382.00
$528.83
$1,786.50
$701.07
$678.81
$684.37
$695.50
$523.23
$657.53
$851.29
$723.32
$723.32
$709.41
$1,488.75
$689.93
$556.81
$643.54
$840.17
$687.16
$545.61
$681.59
$684.37
$695.50
$723.32
$542.82
$626.76

Pay to Order
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal,
Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon
FICA
FICA
State Tax board
IRS

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll

Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.
from op acct
Alden, Hank
Payroll
Allen, Claudia
Payroll
Anderson, Jeff
Payroll
Arnold, Dennis
Payroll
Baker, Ted
Payroll
Bates, Joseph
Payroll
Birch, Dale
Payroll
Carrillo, Larry
Payroll
Chang, Yee-Ling
Payroll
Coates, Gregory
Payroll
Dalley, Leisa
Payroll
Davis, Alfonso
Payroll
Driggs, Elsie
Payroll
Driggs, John
Payroll
Driggs, Marlee
Payroll
Driggs, Meredith Payroll
Egbert, Justin
Payroll
Felt, Glen
Payroll
Gardner, Lola
Payroll
Haderlie, Mark
Payroll
Hastings, Douglas Payroll
Hatch, Deirdre
Payroll
Hill, Paul
Payroll
Johnson, Brenden Payroll
Kunz, Pamela
Payroll
Larson, Ellen
Payroll
Martinez, Diego
Payroll
Martinez, Luis
Payroll
Merritt, Mitch
Payroll
Miller, Shana
Payroll
Mosier, Skip
Payroll
Nelson, Ginny
Payroll
Newman, Darla
Payroll
Parker, Clifford
Payroll
Peterson, Bruce
Payroll
Pratt, Ward
Payroll
Richins, Chris
Payroll
Roberts, Reed
Payroll
Russell, Sage
Payroll

34

Cash Account: Payroll (Pg. 11)

Date
Deposit Withdrawal Pay to Order
19-May
$862.42 Sanchez, Angelina
19-May
$670.46 Sanderson, Randy
19-May
$514.84 Sessions, Brenda
19-May
$640.75 Skinner, Donald
19-May
$670.46 Smith, Sergio
19-May
$981.39 Squires, Spud
19-May
$720.54 Taylor, Rhonda
19-May
$689.93 Thompson, Wilma
19-May
$701.07 Turner, Luella
19-May
$995.67 Villarreal, Consuelo
19-May
$714.98 Waddell, Jerald
19-May
$517.63 Wade, Gary
19-May
$632.34 Weeks, Clarissa
19-May
$887.46 Weston, Tomi
19-May
$651.93 Wilson, Dale
19-May
$542.82 Wilson, Lori
19-May
$998.06 Wood, Grant
19-May
$665.92 Young, Talon
19-May
$5,264.39 FICA
19-May
$5,264.39 FICA
19-May
$5,303.10 State Tax board
19-May
$12,572.00 IRS

Description
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Payroll
Remit Withhold.
Employer FICA
Remit Withhold.
Remit Withhold.

35

Student Handout 7. Recipes

Units per 1 Units of

lb. product purchase

Old Fashioned Chocolate Fudge

Makes 1 pound
0.75 Cups
2.00 ounces
2.00 Cups
1.00 Tablespoon
1.50 Teaspoon
1.50 Tablespoon
0.75 Teaspoon

Milk
Unsweetened Chocolate
Sugar
Light Corn Syrup
Salt
Butter
Vanilla

0.0469
0.1250
1.0000
0.0313
0.0197
0.0469
0.0039

gallons
pound
pound
pint
pound
pound
quart

Huckleberry Fudge
Makes 1 pound
2.00 Cups
1.00 Cups
0.50 Cups
2.00 Tablespoon

Sugar
Huckleberry Syrup
Light Cream
Butter

1.0000 pound
see below
0.2500 pint
0.0625 pound

Huckleberry syrup
Makes 1 cup
0.50 cups
0.50 cups
0.33 tablespoons
1.50 tablespoons

Huckleberries for juice

sugar
lemon juice
light corn syrup

0.2500
0.2500
0.0104
0.0469

pound
pound
pint
pint

0.5333
0.0938
0.3750
0.2500
0.0039

pound
pound
pound
pound
quart

White Chocolate Fudge

Makes 1 pound
2.00 Cups
0.38 Cups
6.00 ounces
4.00 ounces
0.75 teaspoons

Confectioners sugar
chopped pecans
white chocolate
cream cheese
vanilla

36

Chocolate Peanut Butter Fudge

Makes 1 pound
1.25 Cups
0.50 Cups
0.50 Cups
0.25 Cups
0.25 Cups
0.13 Cups
0.50 tablespoons
1.00 Teaspoons

Sugar
Milk
chopped pecans
butter
peanut butter
cocoa
light corn syrup
vanilla

0.6250
0.0313
0.1250
0.1250
0.1250
0.0326
0.0156
0.0052

pound
gallon
pound
pound
pound
pound
pint
quart

huckleberries
sugar
lemon juice
pectin

2.2500
3.5000
0.0781
1.0000

pounds
pound
pint
box

1.0000
0.0625
0.5000
0.0208

pound
pound
pint
pound

0.0625
0.0132
0.2500
0.0104

pound
pound
pound
pint

0.2500
0.2500
0.0104
0.0469

pounds
pound
pint
pint

Huckleberry Jam
Makes 1 pound
4.50 Cups
7.00 cup
2.50 tablespoons
1.00 Box

Huckleberry Taffy
Makes 1 pound
2.00 Cups
2.00 Tablespoons
1.00 Cups
2.00 teaspoons
0.75 Cups
2.00 Tablespoons
1.00 teaspoons
0.50 Cups
1.00 teaspoons

sugar
cornstarch
light corn syrup
glycerin
water
butter
salt
huckleberries for juice
blue food coloring

Huckleberry syrup
Makes 1 cup
0.50 cups
0.50 cups
0.33 tablespoons
1.50 tablespoons

Huckleberries for juice

sugar
lemon juice
light corn syrup

37

Huckleberry Juice
Makes 1 cup
4.00 cups

huckleberries

2.0000 pound

16 cups per gallon

2 C sugar = 1 pound
32 Tablespoon to a pint
76 Teaspoon salt in a pound
1 pound of butter = 32 TBL
1 liquid quart = 192 teaspoons
1 pound of confect. Sugar = 3.75 cups
4 cups pecans = 1 lb.
Butter 2 C = 1 pound ( & peanut butter)
3.84 C cocoa = 1 pound
2 C huckleberries = 1 pound
32 Tablespoon per pound (cornstarch)
1 pound =96 teaspoons (glycerin)
1 pint = 96 teaspoons
Note: Some weights differ depending on density of the ingredient

38

Student Handout 8. Ingredient Price List

Price List
Ingredient
Blue food coloring
Butter
Chopped pecans
Cocoa
Confectioners sugar
Cornstarch
Cream cheese
Glycerin
Huckleberries
Lemon juice
Light Corn Syrup
Light Cream
Milk
Peanut butter
Pectin
Salt
Sugar
Unsweetened Chocolate
Vanilla
White chocolate

price
$8.00
$1.60
$4.80
$3.20
$0.48
$4.80
$4.80
$8.00
$8.00
$1.12
$1.28
$1.28
$2.56
$1.44
$2.20
$0.16
$0.48
$3.68
$36.80
$4.00

Units:
per pint
per pound
per pound
per pound
per pound
per pound
per pound
per pound
per pound
per pint
per pint
per pint
per gallon
per pound
per box
per pound
per pound
per pound
quart
per pound

Delivered in
boxes of:
8 pints
25 pounds
25 pounds
25 pounds
25 pounds
25 pounds
25 pounds
25 pounds
15 pound flats
8 pints
10 pints
10 pints
4 gallons
25 pounds
50 boxes
15 pounds
25 pounds
10 pounds
4 quarts
10 pounds

Note: purchases are made by the units, so there can be partial

cases in inventory and ordered.

39

Student Handout 9. Customer List

Customer List, Grand Teton Candy Company

Name
Address
City
Afton Shell
305 S Washington Street Afton
Alpine Gifts
40 us Hwy 89
Alpine
Bear World
6010 S. 4300 W
Rexburg
Broulims Supermarket
105 Main Street
Driggs
Chevron Yellowstone
2480 N Yellowstone Hwy Idaho Falls
Corner Drug Store
100 Main
Driggs
Country Barrel Restaurants
305 Hartmann Drive
Lebanon
1t Street and Ammon RoadAmmon
Country corner
Country Store Gifts
140 West Main Street
Ririe
Dancing Dogs
7725 North 25th East
Idaho Falls
Fort Hall Trading Post
Simplot Road
Fort Hall
Gift Baskets of Idaho
400- Yellowstone Avenue Chubbuck
Glacier National Park Stores
PO Box 147
East Glacier
Grand Targhee Ski and Summer ResortAlta Leigh Canyon
Alta
Grand Teton Park Stores
Grand Teton National ParkMoose
Grandma Peeple's gifts
Yellowstone Avenue
Idaho Falls
Huckleberry Boutique
70 South Center
Rexburg
Idaho Falls Airport
2140 N. Skyline Drive
Idaho Falls
Idaho Gifts and Souvenirs
150 West Bridge Street
Blackfoot
Idaho Limited
214 East Cedar Street
Pocatello
Jackson Airport
Highway 89
Jackson
Jackson Hole Country Store
200 East Cache Street
Jackson
Jackson Lake Lodge
22 Miles north of Jackson Grand Teton Park
Magpie Gift Shop
20 East Little Street
Driggs
Mangy Moose
80 West Broadway
Jackson
Maverik Country Stores Corp
1014 N Washington
Afton
Moose and Goose Trading Co
167 West Broadway
Jackson
Morgan Marketing
2000 South 1400 North
Salt Lake City
Mountain Candles and Crafts
450 North 1800 East
Saint Anthony
Mountain Gifts
3010 Swan Valley HighwaySwan Valley
Natural Foods Supermarkets
200 East Michigan Avenue Chicago
Otter Creek Gifts and Coffees
322 Jefferson Ave
Pocatello
Perkins General Store
501 North Main Street
Thayne
Rocky Mountain High Candy Store
115 W Broadway
Jackson
Round Up gifts
450 S US Highway 89
Jackson
Snow King Resort
400 W Snow King Avenue Jackson Hole
Teton Village Gift Shops
Teton Village Road
Teton Village
Yellowstone Stores
300 East Main
West Yellowstone
Yippee-I-O-Ki-Ay Candy
70 East Broadway
Jackson

State
Wyoming
Wyoming
ID
ID
ID
ID
TN
ID
ID
ID
ID
ID
Montana
Wyoming
Wyoming
ID
ID
ID
ID
ID
Wyoming
Wyoming
ID
Wyoming
Wyoming
Wyoming
UT
ID
Wyoming
IL
ID
Wyoming
Wyoming
Wyoming
Wyoming
Wyoming
Wyoming
Wyoming

40

Student Handout 10. Sales Invoices (page 1 of 5)

Grand Teton Candy Company
Sales Invoices
Chocolate
Huckleberry
White
Peanut
Huckleberry
Chocolate Fudge
Chocolate butter
Jam (jars) Huckleberry Huckleberry
Date
Fudge
(pounds) 100% Fudge
Fudge
jar=1 lb. (in Taffy
Syrup (jars)
Shipped Company
(pounds)
factor
(pounds) (pounds) 1/4 lb. jars) (pounds)
jar= 1 cup
Sales Price
$10.00
$10.00
$10.00
$10.00
$25.00
$5.00
$12.00
Total Sale
600
290
312
175
530
347
168
$30,771.00
2-Jan Morgan Marketing
3-Jan Afton Shell
32
27
10
12
40
8
10
$1,970.00
3-Jan Alpine Gifts
29
11
14
17
28
12
19
$1,698.00
3-Jan Maverick Country Stores Corp
215
196
140
21
410
10
80
$16,980.00
3-Jan Mountain Gifts
54
45
38
35
106
26
23
$4,776.00
3-Jan Perkins General Store
118
37
26
30
95
23
27
$4,924.00
5-Jan Natural Foods Supermarkets
1,820
610
368
693
1,800
518
435
$87,720.00
6-Jan Broulims Supermarket
110
59
82
62
230
81
53
$9,921.00
6-Jan Corner Drug Store
71
26
22
17
73
29
18
$3,546.00
6-Jan Grand Targhee Ski and Summer Resort
204
142
85
123
200
136
42
$11,724.00
6-Jan Magpie Gift Shop
37
25
15
12
41
9
12
$2,104.00
9-Jan Morgan Marketing
920
420
268
287
550
161
228
$36,241.00
10-Jan Country Barrel Restaurants
1,380
980
584
623
2,000
574
500
$94,540.00
11-Jan Bear World
45
18
17
22
34
22
17
$2,184.00
11-Jan Chevron Yellowstone
54
57
20
34
107
33
26
$4,802.00
11-Jan Country corner
73
29
16
20
75
11
12
$3,454.00
11-Jan Country Store Gifts
46
28
12
16
24
19
13
$1,871.00
11-Jan Dancing Dogs
15
22
8
6
23
9
6
$1,202.00
11-Jan Gift Baskets of Idaho
188
63
50
60
160
62
30
$8,280.00
11-Jan Grandma Peeple's gifts
60
29
21
20
32
21
14
$2,373.00
11-Jan Huckleberry Boutique
122
61
45
21
64
19
29
$4,533.00
11-Jan Idaho Falls Airport
83
70
0
27
66
50
32
$4,084.00
11-Jan Mountain Candles and Crafts
100
29
29
37
88
29
15
$4,475.00
12-Jan Natural Foods Supermarkets
1,240
550
584
420
1,900
483
455
$83,315.00
16-Jan Morgan Marketing
600
445
376
154
530
294
238
$33,326.00
17-Jan Broulims Supermarket
165
95
44
84
100
45
49
$7,193.00
19-Jan Natural Foods Supermarkets
1,400
520
400
497
1,600
364
350
$74,190.00
20-Jan Country Barrel Restaurants
1,180
720
480
567
900
651
445
$60,565.00
23-Jan Glacier National Park Stores
18
19
11
10
39
9
6
$1,672.00
23-Jan Grand Teton Park Stores
21
15
8
14
30
6
8
$1,456.00
23-Jan Yellowstone Stores
93
22
24
18
62
23
17
$3,439.00
24-Jan Morgan Marketing
630
385
352
319
550
217
100
$32,895.00
25-Jan Fort Hall Trading Post
94
33
34
56
130
35
39
$6,063.00
25-Jan Idaho Gifts and Souvenirs
113
40
33
35
116
21
31
$5,587.00
25-Jan Idaho Limited
92
62
25
44
95
30
29
$5,103.00
25-Jan Otter Creek Gifts and Coffees
46
48
21
18
90
24
20
$3,940.00
26-Jan Natural Foods Supermarkets
940
650
472
665
1,940
343
480
$83,245.00
28-Jan Jackson Airport
157
69
50
30
134
44
21
$6,882.00
28-Jan Jackson Hole Country Store
70
79
53
46
79
33
27
$4,944.00
28-Jan Jackson Lake Lodge
20
12
10
13
25
12
9
$1,343.00
28-Jan Mangy Moose
240
175
82
20
240
12
67
$12,034.00
28-Jan Moose and Goose Trading Co
193
58
84
65
163
40
31
$8,647.00
28-Jan Rocky Mountain High Candy Store
248
107
92
74
257
86
34
$12,473.00
28-Jan Round Up gifts
77
43
51
50
74
33
27
$4,549.00
28-Jan Snow King Resort
66
37
39
30
72
18
21
$3,862.00
28-Jan Teton Village Gift Shops
136
73
28
27
77
29
23
$4,986.00
28-Jan Yippee-I-O-Ki-Ay Candy
576
328
301
176
776
246
196
$36,792.00
2-Feb Morgan Marketing
1,000
600
400
400
1,000
400
300
$54,600.00
3-Feb Afton Shell
120
40
24
16
120
42
24
$5,498.00
3-Feb Alpine Gifts
50
24
22
36
48
24
35
$3,060.00
3-Feb Maverick Country Stores Corp
450
250
200
35
500
20
150
$23,750.00
3-Feb Mountain Gifts
125
80
40
50
100
60
50
$6,350.00
3-Feb Perkins General Store
125
120
60
60
150
65
40
$8,205.00
5-Feb Natural Foods Supermarkets
2,000
1,000
825
700
1,800
700
500
$99,750.00
6-Feb Broulims Supermarket
220
100
95
80
225
75
90
$12,030.00
90
45
40
35
90
35
30
6-Feb Corner Drug Store
$4,885.00

41

Student Handout 10. Sales Invoices (page 2 of 5)

Sales Invoices
Chocolate
Huckleberry
White
Peanut
Huckleberry
Chocolate Fudge
Chocolate butter
Jam (jars) Huckleberry Huckleberry
Date
Fudge
(pounds) 100% Fudge
Fudge
jar=1 lb. (in Taffy
Syrup (jars)
Shipped Company
(pounds)
factor
(pounds) (pounds) 1/4 lb. jars) (pounds)
jar= 1 cup
Sales Price
$10.00
$10.00
$10.00
$10.00
$25.00
$5.00
$12.00
Total Sale
400
200
160
120
400
100
100
$20,500.00
6-Feb Grand Targhee Ski and Summer Resort
6-Feb Magpie Gift Shop
75
40
40
30
75
20
20
$4,065.00
9-Feb Morgan Marketing
1,000
600
400
400
1,000
400
300
$54,600.00
10-Feb Country Barrel Restaurants
1,880
1,000
900
700
2,000
800
500
$104,800.00
11-Feb Bear World
80
50
40
44
80
32
34
$4,708.00
11-Feb Chevron Yellowstone
120
60
50
50
120
50
30
$6,410.00
11-Feb Country corner
70
40
40
50
70
30
35
$4,320.00
11-Feb Country Store Gifts
60
30
25
20
60
60
20
$3,390.00
11-Feb Dancing Dogs
40
50
21
14
45
14
10
$2,565.00
11-Feb Gift Baskets of Idaho
200
50
140
100
200
80
80
$11,260.00
11-Feb Grandma Peeple's gifts
80
40
40
50
80
40
40
$4,780.00
11-Feb Huckleberry Boutique
120
70
60
60
120
60
60
$7,120.00
11-Feb Idaho Falls Airport
160
120
120
60
160
70
60
$9,670.00
11-Feb Mountain Candles and Crafts
120
120
60
60
125
50
40
$7,455.00
12-Feb Natural Foods Supermarkets
2,000
1,000
825
700
1,800
700
500
$99,750.00
16-Feb Morgan Marketing
1,000
600
400
400
1,000
400
300
$54,600.00
17-Feb Broulims Supermarket
220
100
100
80
225
75
90
$12,080.00
19-Feb Natural Foods Supermarkets
2,000
1,000
825
700
1,800
700
500
$99,750.00
20-Feb Country Barrel Restaurants
1,880
1,000
900
700
2,000
800
500
$104,800.00
23-Feb Glacier National Park Stores
50
20
20
30
50
20
20
$2,790.00
23-Feb Grand Teton Park Stores
70
20
30
20
40
20
10
$2,620.00
23-Feb Yellowstone Stores
100
60
60
40
100
50
30
$5,710.00
24-Feb Morgan Marketing
1,000
600
400
400
1,000
400
300
$54,600.00
25-Feb Fort Hall Trading Post
160
80
70
60
160
60
50
$8,600.00
25-Feb Idaho Gifts and Souvenirs
150
90
60
80
160
60
50
$8,700.00
25-Feb Idaho Limited
175
80
60
60
150
60
50
$8,400.00
25-Feb Otter Creek Gifts and Coffees
125
75
60
40
100
40
40
$6,180.00
26-Feb Natural Foods Supermarkets
2,000
1,000
825
700
1,800
700
500
$99,750.00
28-Feb Jackson Airport
170
100
100
75
150
75
60
$9,295.00
28-Feb Jackson Hole Country Store
200
150
90
100
150
100
100
$10,850.00
28-Feb Jackson Lake Lodge
50
16
20
30
50
20
10
$2,630.00
28-Feb Mangy Moose
300
200
140
60
300
40
100
$15,900.00
28-Feb Moose and Goose Trading Co
300
200
125
100
150
100
100
$12,700.00
28-Feb Rocky Mountain High Candy Store
300
170
140
120
300
125
90
$16,505.00
28-Feb Round Up gifts
160
100
60
60
150
70
40
$8,380.00
28-Feb Snow King Resort
100
100
40
30
125
50
30
$6,435.00
28-Feb Teton Village Gift Shops
175
100
80
50
200
60
50
$9,950.00
28-Feb Yippee-I-O-Ki-Ay Candy
800
300
300
200
800
300
200
$39,900.00
2-Mar Morgan Marketing
600
435
352
350
490
301
195
$33,465.00
3-Mar Afton Shell
59
15
16
21
50
15
6
$2,507.00
3-Mar Alpine Gifts
24
13
14
8
39
16
16
$1,837.00
3-Mar Maverick Country Stores Corp
290
125
120
10
305
14
69
$13,973.00
3-Mar Mountain Gifts
88
40
25
25
64
21
26
$3,797.00
3-Mar Perkins General Store
125
56
32
23
98
36
31
$5,362.00
5-Mar Natural Foods Supermarkets
1,260
470
552
665
1,180
308
240
$63,390.00
6-Mar Broulims Supermarket
123
90
82
58
225
56
59
$10,143.00
6-Mar Corner Drug Store
66
32
17
23
44
15
13
$2,711.00
6-Mar Grand Targhee Ski and Summer Resort
280
188
157
104
400
118
65
$18,660.00
6-Mar Magpie Gift Shop
41
15
18
16
40
10
6
$2,022.00
9-Mar Morgan Marketing
540
485
164
301
610
270
155
$33,360.00
10-Mar Country Barrel Restaurants
1,480
570
768
553
1,780
336
250
$82,890.00
11-Mar Bear World
54
39
29
26
70
28
20
$3,610.00
11-Mar Chevron Yellowstone
74
28
24
39
88
22
28
$4,296.00
11-Mar Country corner
30
35
11
24
44
22
15
$2,390.00
11-Mar Country Store Gifts
49
15
16
20
40
15
14
$2,243.00
19
18
11
13
15
9
9
11-Mar Dancing Dogs
$1,138.00

42

Student Handout 10. Sales Invoices (page 3 of 5)

Sales Invoices
Chocolate
Huckleberry
White
Peanut
Huckleberry
Chocolate Fudge
Chocolate butter
Jam (jars) Huckleberry Huckleberry
Date
Fudge
(pounds) 100% Fudge
Fudge
jar=1 lb. (in Taffy
Syrup (jars)
Shipped Company
(pounds)
factor
(pounds) (pounds) 1/4 lb. jars) (pounds)
jar= 1 cup
Sales Price
$10.00
$10.00
$10.00
$10.00
$25.00
$5.00
$12.00
Total Sale
102
61
32
35
136
44
49
$6,508.00
11-Mar Gift Baskets of Idaho
11-Mar Grandma Peeple's gifts
58
21
30
18
68
24
19
$3,318.00
11-Mar Huckleberry Boutique
92
43
28
23
112
37
16
$5,037.00
11-Mar Idaho Falls Airport
125
79
37
44
64
38
30
$5,000.00
11-Mar Mountain Candles and Crafts
108
26
35
22
66
38
13
$3,906.00
12-Mar Natural Foods Supermarkets
820
680
704
532
1,660
504
415
$76,360.00
16-Mar Morgan Marketing
630
235
236
347
590
217
250
$33,315.00
17-Mar Broulims Supermarket
163
68
56
69
215
42
36
$9,577.00
19-Mar Natural Foods Supermarkets
1,100
870
528
581
1,640
567
220
$77,265.00
20-Mar Country Barrel Restaurants
1,560
470
648
567
1,800
392
280
$82,770.00
23-Mar Glacier National Park Stores
36
19
17
6
32
6
7
$1,694.00
23-Mar Grand Teton Park Stores
36
9
12
8
38
6
9
$1,738.00
23-Mar Yellowstone Stores
99
21
27
16
86
15
13
$4,011.00
24-Mar Morgan Marketing
600
405
364
347
720
238
223
$39,026.00
25-Mar Fort Hall Trading Post
80
50
26
45
141
31
31
$6,062.00
25-Mar Idaho Gifts and Souvenirs
101
41
40
29
116
19
28
$5,441.00
25-Mar Idaho Limited
134
74
40
49
65
24
28
$5,051.00
25-Mar Otter Creek Gifts and Coffees
55
41
28
14
64
32
14
$3,308.00
26-Mar Natural Foods Supermarkets
1,320
960
376
546
1,620
679
255
$78,975.00
28-Mar Jackson Airport
158
33
54
49
102
31
23
$5,921.00
28-Mar Jackson Hole Country Store
118
85
84
40
52
51
47
$5,389.00
28-Mar Jackson Lake Lodge
37
13
13
10
38
11
8
$1,831.00
28-Mar Mangy Moose
180
137
118
17
216
17
68
$10,821.00
28-Mar Moose and Goose Trading Co
238
109
43
45
125
81
59
$8,588.00
28-Mar Rocky Mountain High Candy Store
208
120
121
83
135
101
53
$9,836.00
28-Mar Round Up gifts
119
32
46
52
140
46
33
$6,616.00
28-Mar Snow King Resort
89
44
23
18
68
15
14
$3,683.00
28-Mar Teton Village Gift Shops
160
36
54
39
71
49
35
$5,330.00
28-Mar Yippee-I-O-Ki-Ay Candy
752
252
259
213
768
120
188
$36,816.00
2-Apr Morgan Marketing
700
480
216
189
880
203
128
$40,401.00
3-Apr Afton Shell
45
12
14
18
28
12
7
$1,734.00
3-Apr Alpine Gifts
26
11
10
16
26
10
12
$1,474.00
3-Apr Maverick Country Stores Corp
490
120
116
9
245
18
58
$14,261.00
3-Apr Mountain Gifts
99
34
39
30
63
40
26
$4,107.00
3-Apr Perkins General Store
64
41
30
21
122
43
26
$5,137.00
5-Apr Natural Foods Supermarkets
1,640
970
368
476
1,200
301
445
$71,385.00
6-Apr Broulims Supermarket
245
94
83
49
150
64
49
$9,368.00
6-Apr Corner Drug Store
55
32
20
17
41
13
14
$2,498.00
6-Apr Grand Targhee Ski and Summer Resort
116
84
52
41
130
38
28
$6,706.00
6-Apr Magpie Gift Shop
37
15
24
9
31
14
8
$1,791.00
9-Apr Morgan Marketing
810
415
208
287
510
158
153
$32,576.00
10-Apr Country Barrel Restaurants
1,760
410
600
665
1,440
448
365
$76,970.00
11-Apr Bear World
70
35
27
26
34
25
10
$2,675.00
11-Apr Chevron Yellowstone
114
44
23
30
79
42
13
$4,451.00
11-Apr Country corner
68
34
25
19
41
12
16
$2,737.00
11-Apr Country Store Gifts
55
26
18
11
52
12
14
$2,628.00
11-Apr Dancing Dogs
18
41
13
6
32
12
5
$1,700.00
11-Apr Gift Baskets of Idaho
150
94
55
51
132
43
47
$7,579.00
11-Apr Grandma Peeple's gifts
63
31
31
14
52
11
8
$2,841.00
11-Apr Huckleberry Boutique
62
62
47
21
112
18
17
$5,014.00
11-Apr Idaho Falls Airport
157
78
33
38
94
24
27
$5,854.00
11-Apr Mountain Candles and Crafts
85
47
48
28
118
18
22
$5,384.00
12-Apr Natural Foods Supermarkets
1,760
880
384
672
1,040
385
225
$67,585.00
16-Apr Morgan Marketing
600
335
180
280
880
333
240
$40,495.00
17-Apr Broulims Supermarket
198
113
74
40
138
56
65
$8,760.00
1,600
450
384
448
1,620
441
260
19-Apr Natural Foods Supermarkets
$74,645.00

43

Student Handout 10. Sales Invoices (page 4 of 5)

Sales Invoices
Chocolate
Huckleberry
White
Peanut
Huckleberry
Chocolate Fudge
Chocolate butter
Jam (jars) Huckleberry Huckleberry
Date
Fudge
(pounds) 100% Fudge
Fudge
jar=1 lb. (in Taffy
Syrup (jars)
Shipped Company
(pounds)
factor
(pounds) (pounds) 1/4 lb. jars) (pounds)
jar= 1 cup
Sales Price
$10.00
$10.00
$10.00
$10.00
$25.00
$5.00
$12.00
Total Sale
2,000
970
656
616
940
371
260
$70,895.00
20-Apr Country Barrel Restaurants
23-Apr Glacier National Park Stores
24
13
15
8
24
11
8
$1,351.00
23-Apr Grand Teton Park Stores
344
352
227
277
736
157
154
$33,033.00
23-Apr Yellowstone Stores
48
40
29
30
68
24
15
$3,470.00
24-Apr Morgan Marketing
770
425
248
207
960
186
215
$44,010.00
25-Apr Fort Hall Trading Post
96
70
36
46
152
27
21
$6,667.00
25-Apr Idaho Gifts and Souvenirs
127
42
46
35
120
33
30
$6,025.00
25-Apr Idaho Limited
119
31
34
23
126
29
22
$5,629.00
25-Apr Otter Creek Gifts and Coffees
44
36
32
18
40
29
16
$2,637.00
26-Apr Natural Foods Supermarkets
1,080
910
784
609
1,440
343
315
$75,325.00
28-Apr Jackson Airport
147
78
42
42
77
43
37
$5,674.00
28-Apr Jackson Hole Country Store
112
66
40
51
48
63
41
$4,697.00
28-Apr Jackson Lake Lodge
39
20
9
6
22
12
9
$1,458.00
28-Apr Mangy Moose
219
147
114
13
174
12
30
$9,700.00
28-Apr Moose and Goose Trading Co
123
68
98
81
175
46
74
$9,193.00
28-Apr Rocky Mountain High Candy Store
221
73
77
91
323
70
42
$13,549.00
28-Apr Round Up gifts
77
55
25
47
66
27
21
$4,077.00
28-Apr Snow King Resort
59
52
26
23
99
18
11
$4,297.00
28-Apr Teton Village Gift Shops
114
47
31
35
163
27
30
$6,840.00
28-Apr Yippee-I-O-Ki-Ay Candy
776
252
166
115
640
252
118
$31,766.00
2-May Morgan Marketing
540
345
360
217
480
172
130
$29,040.00
3-May Afton Shell
50
29
21
17
25
20
8
$1,991.00
3-May Alpine Gifts
36
22
18
13
31
11
14
$1,888.00
3-May Maverick Country Stores Corp
325
223
92
17
230
15
121
$13,847.00
3-May Mountain Gifts
69
39
24
42
64
34
21
$3,762.00
3-May Perkins General Store
113
57
30
32
94
30
17
$5,024.00
5-May Natural Foods Supermarkets
1,300
830
696
462
1,000
511
335
$64,455.00
6-May Broulims Supermarket
150
75
100
80
235
70
45
$10,815.00
6-May Corner Drug Store
75
28
34
28
53
20
15
$3,255.00
6-May Grand Targhee Ski and Summer Resort
158
49
41
39
188
48
24
$8,098.00
6-May Magpie Gift Shop
32
30
16
11
29
13
9
$1,788.00
9-May Morgan Marketing
720
410
180
168
670
284
215
$35,530.00
10-May Country Barrel Restaurants
1,740
750
800
518
1,840
308
480
$91,380.00
11-May Bear World
54
34
19
17
80
27
18
$3,591.00
11-May Chevron Yellowstone
66
53
19
36
97
29
29
$4,658.00
11-May Country corner
60
27
27
17
42
20
11
$2,592.00
11-May Country Store Gifts
39
25
24
9
33
13
10
$1,980.00
11-May Dancing Dogs
31
20
9
11
24
8
8
$1,446.00
11-May Gift Baskets of Idaho
118
78
50
35
164
67
28
$7,581.00
11-May Grandma Peeple's gifts
69
23
29
26
68
12
14
$3,398.00
11-May Huckleberry Boutique
64
65
49
21
108
35
25
$5,165.00
11-May Idaho Falls Airport
158
42
46
38
96
38
26
$5,742.00
11-May Mountain Candles and Crafts
78
41
24
21
95
36
17
$4,399.00
12-May Natural Foods Supermarkets
960
890
608
651
1,780
623
200
$81,105.00
16-May Morgan Marketing
730
275
172
158
730
263
128
$34,451.00
17-May Broulims Supermarket
195
114
58
65
228
43
36
$10,667.00
19-May Natural Foods Supermarkets
1,400
620
496
420
1,060
392
315
$61,600.00
20-May Country Barrel Restaurants
1,260
480
336
553
1,080
392
345
$59,390.00
23-May Glacier National Park Stores
432
120
194
86
540
128
134
$24,068.00
23-May Grand Teton Park Stores
696
368
250
120
584
218
140
$31,710.00
23-May Yellowstone Stores
850
435
320
298
960
217
113
$45,471.00
24-May Morgan Marketing
820
260
264
196
490
287
193
$31,401.00
25-May Fort Hall Trading Post
139
33
45
25
144
43
17
$6,439.00
25-May Idaho Gifts and Souvenirs
73
55
45
31
62
46
31
$4,192.00
25-May Idaho Limited
81
49
49
24
77
21
32
$4,444.00
78
42
26
15
86
16
18
25-May Otter Creek Gifts and Coffees
$4,056.00

44

Student Handout 10. Sales Invoices (page 5 of 5)

Sales Invoices

Date
Shipped
26-May
28-May
28-May
28-May
28-May
28-May
28-May
28-May
28-May
28-May
28-May

Chocolate
Huckleberry White
Peanut
Huckleberry
Chocolate Fudge
Chocolate butter
Jam (jars) Huckleberry Huckleberry
Fudge
(pounds) 100% Fudge
Fudge
jar=1 lb. (in Taffy
Syrup (jars)
Company
(pounds)
factor
(pounds) (pounds) 1/4 lb. jars) (pounds)
jar= 1 cup
Sales Price
$10.00
$10.00
$10.00
$10.00
$25.00
$5.00
$12.00
Total Sale
Natural Foods Supermarkets
880
870
736
455
1,460
644
455
$74,590.00
Jackson Airport
83
40
33
30
142
38
19
$5,828.00
Jackson Hole Country Store
54
74
77
43
94
62
35
$5,560.00
Jackson Lake Lodge
97
92
42
40
137
61
47
$7,004.00
Mangy Moose
147
146
107
9
264
16
72
$11,634.00
Moose and Goose Trading Co
118
124
79
68
238
62
30
$10,510.00
Rocky Mountain High Candy Store
248
134
117
46
132
60
66
$9,842.00
Round Up gifts
134
61
43
23
125
27
22
$6,134.00
Snow King Resort
69
47
16
29
53
29
24
$3,368.00
Teton Village Gift Shops
133
44
45
34
122
35
36
$6,217.00
392
368
214
115
592
207
124
Yippee-I-O-Ki-Ay Candy
$28,213.00

45

Student Handout 11. Accounts Receivable Ledger (page 1 of 3)

Grand Teton Candy Company
Accounts Receivable Ledger (pg. 1)
Invoice
Date
Company
3-Jan Afton Shell
3-Feb Afton Shell
3-Mar Afton Shell
3-Apr Afton Shell
3-May Afton Shell

Amount Due
$1,970.00
$5,498.00
$2,507.00
$1,734.00
$1,991.00

Date
Paid Amount Paid
7-Feb
$1,970.00
12-Mar
$5,498.00
1-Apr
$2,507.00
8-May
$1,734.00
26-May
$1,991.00

3-Jan
3-Feb
3-Mar
3-Apr
3-May

Alpine Gifts
Alpine Gifts
Alpine Gifts
Alpine Gifts
Alpine Gifts

$1,698.00
$3,060.00
$1,837.00
$1,474.00
$1,888.00

12-Dec
11-Jan
11-Feb
11-Mar
11-Apr
11-May

Bear World
Bear World
Bear World
Bear World
Bear World
Bear World

$3,230.00 6-Jan
$2,184.00 3-Mar
$4,708.00 17-Mar
$3,610.00
4-Apr
$2,675.00 4-May
$3,591.00

6-Dec
16-Dec
17-Jan
6-Jan
6-Feb
17-Feb
6-Mar
17-Apr
6-May
17-May
6-Apr
17-Mar

Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket
Broulims Supermarket

12-Dec
11-Jan
11-Feb
11-Mar
11-Apr
11-May

Chevron Yellowstone
Chevron Yellowstone
Chevron Yellowstone
Chevron Yellowstone
Chevron Yellowstone
Chevron Yellowstone

$3,805.00 7-Jan
$4,802.00 20-Feb
$6,410.00 22-Mar
$4,296.00
8-Apr
$4,451.00 18-May
$4,658.00

Corner Drug Store

Corner Drug Store
Corner Drug Store
Corner Drug Store
Corner Drug Store

$4,885.00 2-Mar
$3,546.00 15-Mar
$2,711.00 30-Mar
$2,498.00 8-May
$3,255.00

6-Feb
6-Jan
6-Mar
6-Apr
6-May
10-Dec
20-Dec
20-Jan
10-Jan
10-Feb
20-Feb
10-Mar
20-Mar
20-Apr
10-Apr
10-May
20-May

Country Barrel Restaurants

Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants
Country Barrel Restaurants

$7,491.00
$7,810.00
$7,193.00
$9,921.00
$12,030.00
$12,080.00
$10,143.00
$8,760.00
$10,815.00
$10,667.00
$9,368.00
$9,577.00

$59,010.00
$59,010.00
$60,565.00
$94,540.00
$104,800.00
$104,800.00
$82,890.00
$82,770.00
$70,895.00
$76,970.00
$91,380.00
$59,390.00

2-Feb
23-Feb
4-Apr
26-Apr

2-Jan
14-Jan
10-Feb
15-Feb
3-Mar
21-Mar
10-Apr
23-May
28-May

1-Jan
10-Jan
13-Feb
16-Feb
20-Mar
26-Mar
3-Apr
13-Apr
16-May
20-May

$1,698.00
$3,060.00
$1,837.00
$1,474.00

Accounts Receivable Ledger (pg. 2)

Invoice
Date
Company
Amount Due
12-Dec Country corner
$2,199.00
11-Jan Country corner
$3,454.00
11-Mar Country corner
$2,390.00
11-Feb Country corner
$4,320.00
11-Apr Country corner
$2,737.00
11-May Country corner
$2,592.00

11-Dec
11-Jan
11-Feb
11-Mar
11-Apr
$3,230.00 11-May
$2,184.00
$4,708.00 9-Dec
$3,610.00 11-Jan
$2,675.00 11-Feb
11-Mar
11-Apr
$7,491.00 11-May
$7,810.00
$7,193.00 20-Dec
$9,921.00 25-Jan
$12,030.00 25-Feb
$12,080.00 25-Mar
$10,143.00 25-Apr
$8,760.00 25-May
$10,815.00
9-Dec
11-Jan
11-Mar
11-Feb
$3,805.00 11-May
$4,802.00 11-Apr
$6,410.00
$4,296.00 22-Dec
$4,451.00 23-Jan
23-Feb
23-Mar
$4,885.00 23-Apr
$3,546.00 23-May
$2,711.00
$2,498.00
6-Jan
6-Feb
6-Mar
$59,010.00 6-Apr
$59,010.00 6-May
$60,565.00
$94,540.00 20-Dec
$104,800.00 23-Jan
$104,800.00 23-Feb
$82,890.00 23-Mar
$82,770.00 23-Apr
$70,895.00 23-May
$76,970.00

Date
Paid
9-Jan
3-Mar
12-Apr
19-Apr
7-May
31-May

Amount
Paid
$2,199.00
$3,454.00
$2,390.00
$4,320.00
$2,737.00
$2,592.00

Country Store Gifts

Country Store Gifts
Country Store Gifts
Country Store Gifts
Country Store Gifts
Country Store Gifts

$2,122.00
$1,871.00
$3,390.00
$2,243.00
$2,628.00
$1,980.00

4-Jan
11-Feb
4-Mar
14-Apr
14-May
31-May

$2,122.00
$1,871.00
$3,390.00
$2,243.00
$2,628.00
$1,980.00

Dancing Dogs
Dancing Dogs
Dancing Dogs
Dancing Dogs
Dancing Dogs
Dancing Dogs

$1,724.00
$1,202.00
$2,565.00
$1,138.00
$1,700.00
$1,446.00

4-Jan
13-Feb
11-Mar
10-Apr
20-May

$1,724.00
$1,202.00
$2,565.00
$1,138.00
$1,700.00

Fort Hall Trading Post

Fort Hall Trading Post
Fort Hall Trading Post
Fort Hall Trading Post
Fort Hall Trading Post
Fort Hall Trading Post

$4,851.00
$6,063.00
$8,600.00
$6,062.00
$6,667.00
$6,439.00

11-Jan
3-Mar
21-Mar
2-May
29-May

$4,851.00
$6,063.00
$8,600.00
$6,062.00
$6,667.00

Gift Baskets of Idaho

Gift Baskets of Idaho
Gift Baskets of Idaho
Gift Baskets of Idaho
Gift Baskets of Idaho
Gift Baskets of Idaho

$5,853.00 4-Jan
$5,853.00
$8,280.00 6-Feb $8,280.00
$6,508.00
8-Apr $6,508.00
$11,260.00 1-May $11,260.00
$7,581.00
$7,579.00

Glacier National Park Stores

$818.00
Glacier National Park Stores $1,672.00
Glacier National Park Stores $2,790.00
Glacier National Park Stores $1,694.00
Glacier National Park Stores $1,351.00
Glacier National Park Stores $24,068.00
Grand Targhee
Grand Targhee
Grand Targhee
Grand Targhee
Grand Targhee

Resort
Resort
Resort
Resort
Resort

Grand Teton Park Stores

Grand Teton Park Stores
Grand Teton Park Stores
Grand Teton Park Stores
Grand Teton Park Stores
Grand Teton Park Stores

14-Jan
21-Feb
16-Mar
30-Apr
15-May

$818.00
$1,672.00
$2,790.00
$1,694.00
$1,351.00

$11,724.00 4-Feb $11,724.00

$20,500.00 18-Mar $20,500.00
$18,660.00 27-Mar $18,660.00
$6,706.00 3-May $6,706.00
$8,098.00
$518.00
$1,456.00
$2,620.00
$1,738.00
$33,033.00
$31,710.00

9-Jan
$518.00
27-Feb $1,456.00
17-Mar $2,620.00
16-Apr $1,738.00
15-May $33,033.00

46

Student Handout 11. Accounts Receivable Ledger (page 2 of 3)

Accounts Receivable Ledger (pg. 1)
Invoice
Date
Company
12-Dec Grandma Peeple's gifts
11-Jan Grandma Peeple's gifts
11-Mar Grandma Peeple's gifts
11-Feb Grandma Peeple's gifts
11-Apr Grandma Peeple's gifts
11-May Grandma Peeple's gifts

Amount Due
$2,705.00
$2,373.00
$3,318.00
$4,780.00
$2,841.00
$3,398.00

Accounts Receivable Ledger (pg. 4)

Invoice
Date
Paid Amount Paid Date
Company
Amount Due
9-Jan
$2,705.00 6-Jan Magpie Gift Shop
$2,104.00
17-Feb
$2,373.00 6-Feb Magpie Gift Shop
$4,065.00
5-Apr
$3,318.00 6-Mar Magpie Gift Shop
$2,022.00
20-Apr
$4,780.00 6-Apr Magpie Gift Shop
$1,791.00
3-May
$2,841.00 6-May Magpie Gift Shop
$1,788.00

9-Dec
11-Jan
11-Feb
11-Mar
11-Apr
11-May

Huckleberry Boutique
Huckleberry Boutique
Huckleberry Boutique
Huckleberry Boutique
Huckleberry Boutique
Huckleberry Boutique

$4,403.00 8-Jan
$4,533.00 7-Feb
$7,120.00 19-Mar
$5,037.00 9-Apr
$5,014.00 1-May
$5,165.00

12-Dec
11-Jan
11-Mar
11-Feb
11-Apr
11-May

Idaho Falls Airport

Idaho Falls Airport
Idaho Falls Airport
Idaho Falls Airport
Idaho Falls Airport
Idaho Falls Airport

$5,630.00 4-Jan
$4,084.00 6-Feb
$5,000.00 6-Apr
$9,670.00 27-Apr
$5,854.00 1-May
$5,742.00

23-Dec
25-Jan
25-Feb
25-Mar
25-Apr
25-May

Idaho Gifts and Souvenirs

Idaho Gifts and Souvenirs
Idaho Gifts and Souvenirs
Idaho Gifts and Souvenirs
Idaho Gifts and Souvenirs
Idaho Gifts and Souvenirs

$4,488.00
$5,587.00
$8,700.00
$5,441.00
$6,025.00
$4,192.00

16-Jan
15-Feb
18-Mar
16-Apr
27-May

21-Dec
25-Jan
25-Feb
25-Mar
25-Apr
25-May

Idaho Limited
Idaho Limited
Idaho Limited
Idaho Limited
Idaho Limited
Idaho Limited

$4,728.00
$5,103.00
$8,400.00
$5,051.00
$5,629.00
$4,444.00

16-Jan
26-Feb
18-Mar
24-Apr
28-May

29-Dec
28-Jan
28-Mar
28-Apr
28-Feb
28-May

Jackson Airport
Jackson Airport
Jackson Airport
Jackson Airport
Jackson Airport
Jackson Airport

$5,651.00
$6,882.00
$5,921.00
$5,674.00
$9,295.00
$5,828.00

28-Jan
31-Mar
19-Apr
23-May
28-May

29-Dec
28-Jan
28-Mar
28-Feb
28-Apr
28-May

Jackson Hole Country Store

Jackson Hole Country Store
Jackson Hole Country Store
Jackson Hole Country Store
Jackson Hole Country Store
Jackson Hole Country Store

$6,500.00
$4,944.00
$5,389.00
$10,850.00
$4,697.00
$5,560.00

23-Jan
22-Mar
3-May
6-May
25-May

28-Dec
28-Jan
28-Feb
28-Mar
28-Apr
28-May

Jackson Lake Lodge

Jackson Lake Lodge
Jackson Lake Lodge
Jackson Lake Lodge
Jackson Lake Lodge
Jackson Lake Lodge

$833.00
$1,343.00
$2,630.00
$1,831.00
$1,458.00
$7,004.00

18-Jan
19-Feb
30-Mar
28-Apr
25-May

$4,403.00
$4,533.00
$7,120.00
$5,037.00
$5,014.00

27-Dec
28-Jan
28-Feb
28-Mar
28-Apr
28-May

3-Jan
$5,630.00 3-Feb
$4,084.00 3-Apr
$5,000.00 3-Mar
$9,670.00 3-May
$5,854.00
28-Feb
27-Dec
$4,488.00 28-Jan
$5,587.00 28-Apr
$8,700.00 28-Mar
$5,441.00 28-May
$6,025.00
7-Dec
17-Dec
$4,728.00 21-Dec
$5,103.00
2-Jan
$8,400.00
9-Jan
$5,051.00 16-Jan
$5,629.00 24-Jan
9-Feb
16-Feb
$5,651.00 2-Feb
$6,882.00 24-Feb
$5,921.00 2-Mar
$5,674.00 16-Mar
$9,295.00 9-Mar
24-Mar
9-Apr
$6,500.00 2-May
$4,944.00 16-Apr
$5,389.00 24-May
$10,850.00 16-May
$4,697.00 2-Apr
24-Apr
9-May
$833.00
$1,343.00 10-Dec
$2,630.00 11-Jan
$1,831.00 11-Feb
$1,458.00 11-Mar
11-Apr
11-May

Date
Paid
17-Feb
27-Feb
14-Apr
27-Apr

Amount
Paid
$2,104.00
$4,065.00
$2,022.00
$1,791.00

Mangy Moose
Mangy Moose
Mangy Moose
Mangy Moose
Mangy Moose
Mangy Moose

$9,688.00 21-Jan
$9,688.00
$12,034.00 2-Mar $12,034.00
$15,900.00 5-Apr $15,900.00
$10,821.00 6-May $10,821.00
$9,700.00 20-May $9,700.00
$11,634.00

Maverick Country Stores

Maverick Country Stores
Maverick Country Stores
Maverick Country Stores
Maverick Country Stores

$16,980.00 27-Jan $16,980.00

$23,750.00 2-Mar $23,750.00
$14,261.00 2-May $14,261.00
$13,973.00 16-May $13,973.00
$13,847.00 25-May $13,847.00

Moose and Goose Trading

Moose and Goose Trading
Moose and Goose Trading
Moose and Goose Trading
Moose and Goose Trading
Moose and Goose Trading

$12,700.00
$8,951.00
$8,647.00
$9,193.00
$8,588.00
$10,510.00

23-May $12,700.00
19-Jan
$8,951.00
7-Apr $8,647.00
20-May $9,193.00
30-May $8,588.00

Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing
Morgan Marketing

$30,334.00
$30,923.00
$30,039.00
$30,771.00
$36,241.00
$33,326.00
$32,895.00
$54,600.00
$54,600.00
$54,600.00
$54,600.00
$33,465.00
$33,315.00
$33,360.00
$39,026.00
$32,576.00
$29,040.00
$40,495.00
$31,401.00
$34,451.00
$40,401.00
$44,010.00
$35,530.00

2-Jan
10-Jan
15-Jan
28-Jan
30-Jan
12-Feb
19-Feb
5-Mar
9-Mar
10-Mar
20-Mar
25-Mar
8-Apr
9-Apr
20-Apr
15-May
23-May
26-May

$30,334.00
$30,923.00
$30,039.00
$30,771.00
$36,241.00
$33,326.00
$32,895.00
$54,600.00
$54,600.00
$54,600.00
$54,600.00
$33,465.00
$33,315.00
$33,360.00
$39,026.00
$32,576.00
$29,040.00
$40,495.00

$4,103.00 1-Jan
$4,475.00 8-Feb
$7,455.00 14-Mar
$3,906.00 6-Apr
$5,384.00 20-May
$4,399.00

$4,103.00
$4,475.00
$7,455.00
$3,906.00
$5,384.00

Mountain Candles and Crafts

Mountain Candles and Crafts
Mountain Candles and Crafts
Mountain Candles and Crafts
Mountain Candles and Crafts
Mountain Candles and Crafts

47

Student Handout 11. Accounts Receivable Ledger (page 3 of 3)

Accounts Receivable Ledger (pg. 5)
Invoice
Date
Company
3-Jan Mountain Gifts
3-Feb Mountain Gifts
3-Mar Mountain Gifts
3-Apr Mountain Gifts
3-May Mountain Gifts
12-Dec
19-Dec
26-Dec
5-Jan
19-Jan
26-Jan
12-Jan
5-Feb
12-Feb
26-Feb
19-Feb
5-Mar
12-Mar
26-Mar
19-Mar
12-Apr
5-Apr
19-Apr
5-May
12-May
19-May
26-May
26-Apr

Natural Foods Supermarkets

Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets
Natural Foods Supermarkets

21-Dec
25-Jan
25-Feb
25-Mar
25-Apr
25-May
3-Jan
3-Feb
3-Mar
3-Apr
3-May

Amount Due
$4,776.00
$6,350.00
$3,797.00
$4,107.00
$3,762.00

6-Jan
13-Jan
23-Jan
12-Feb
14-Feb
16-Feb
17-Feb
4-Mar
8-Mar
19-Mar
30-Mar
30-Mar
19-Apr
19-Apr
28-Apr
7-May
15-May
24-May
25-May

$54,964.00
$53,907.00
$55,493.00
$87,720.00
$74,190.00
$83,245.00
$83,315.00
$99,750.00
$99,750.00
$99,750.00
$99,750.00
$63,390.00
$76,360.00
$78,975.00
$77,265.00
$67,585.00
$71,385.00
$74,645.00
$64,455.00

Otter Creek Gifts and Coffees

Otter Creek Gifts and Coffees
Otter Creek Gifts and Coffees
Otter Creek Gifts and Coffees
Otter Creek Gifts and Coffees
Otter Creek Gifts and Coffees

$3,713.00 13-Jan
$3,940.00 1-Mar
$6,180.00 1-Apr
$3,308.00 18-Apr
$2,637.00 15-May
$4,056.00

$3,713.00
$3,940.00
$6,180.00
$3,308.00
$2,637.00

Perkins General Store

Perkins General Store
Perkins General Store
Perkins General Store
Perkins General Store

$4,924.00 5-Feb
$8,205.00 25-Feb
$5,362.00 2-Apr
$5,137.00 27-Apr
$5,024.00 27-May

$4,924.00
$8,205.00
$5,362.00
$5,137.00
$5,024.00

$9,090.00 16-Jan
$12,473.00 27-Feb
$16,505.00 25-Mar
$9,842.00
$9,836.00
$13,549.00

$9,090.00
$12,473.00
$16,505.00

27-Dec
28-Jan
28-Feb
28-May
28-Mar
28-Apr

Rocky Mountain High Candy

Rocky Mountain High Candy
Rocky Mountain High Candy
Rocky Mountain High Candy
Rocky Mountain High Candy
Rocky Mountain High Candy

27-Dec
28-Jan
28-Feb
28-Mar
28-Apr
28-May

Round Up gifts
Round Up gifts
Round Up gifts
Round Up gifts
Round Up gifts
Round Up gifts

$54,964.00
$53,907.00
$55,493.00
$87,720.00
$74,190.00
$83,245.00
$83,315.00
$99,750.00
$99,750.00
$99,750.00
$99,750.00
$63,390.00
$76,360.00
$78,975.00
$77,265.00
$67,585.00
$71,385.00
$74,645.00
$64,455.00
$81,105.00
$61,600.00
$74,590.00
$75,325.00

Date
Paid Amount Paid
27-Jan
$4,776.00
25-Feb
$6,350.00
30-Mar
$3,797.00
2-May
$4,107.00
27-May
$3,762.00

$4,872.00
$4,549.00
$8,380.00
$6,616.00
$4,077.00
$6,134.00

25-Jan
17-Feb
9-Apr
22-Apr
25-May

Accounts Receivable Ledger (pg.6)

Invoice
Date
Company
29-Dec Snow King Resort
28-Jan Snow King Resort
28-Mar Snow King Resort
28-Apr Snow King Resort
28-Feb Snow King Resort
28-May Snow King Resort

Date
Paid
25-Jan
4-Mar
27-Apr
23-May
29-May

Amount
Paid
$4,004.00
$3,862.00
$3,683.00
$4,297.00
$6,435.00

$5,538.00
$4,986.00
$9,950.00
$5,330.00
$6,840.00
$6,217.00

22-Jan
3-Mar
29-Mar
20-Apr
20-May

$5,538.00
$4,986.00
$9,950.00
$5,330.00
$6,840.00

$1,523.00
$3,439.00
$5,710.00
$4,011.00
$3,470.00

Amount Due
$4,004.00
$3,862.00
$3,683.00
$4,297.00
$6,435.00
$3,368.00

27-Dec
28-Jan
28-Feb
28-Mar
28-Apr
28-May

Teton Village Gift Shops

Teton Village Gift Shops
Teton Village Gift Shops
Teton Village Gift Shops
Teton Village Gift Shops
Teton Village Gift Shops

20-Dec
23-Jan
23-Feb
23-Mar
23-Apr
23-May

Yellowstone Stores
Yellowstone Stores
Yellowstone Stores
Yellowstone Stores
Yellowstone Stores
Yellowstone Stores

$1,523.00
$3,439.00
$5,710.00
$4,011.00
$3,470.00
$45,471.00

18-Jan
28-Feb
22-Mar
2-May
17-May

26-Dec
28-Jan
28-Feb
28-Mar
28-May
28-Apr

Yippee-I-O-Ki-Ay Candy
Yippee-I-O-Ki-Ay Candy
Yippee-I-O-Ki-Ay Candy
Yippee-I-O-Ki-Ay Candy
Yippee-I-O-Ki-Ay Candy
Yippee-I-O-Ki-Ay Candy

$23,072.00
$36,792.00
$39,900.00
$36,816.00
$28,213.00
$31,766.00

24-Jan $23,072.00
22-Feb $36,792.00
21-Mar $39,900.00
25-Apr $36,816.00

$4,872.00
$4,549.00
$8,380.00
$6,616.00
$4,077.00

48

Student Handout 12. Cost of Goods Sold per pound, by Product

Grand Teton Candy Company
COGS is based on price list and amount used per pound (Rounded to cents)
Chocolate Fudge
Light
Unsweet.
Corn
ingredient Milk Chocolate Sugar
Syrup
Salt
Butter
units gallons pound
pound
pint
pound pound
amt. used 0.0469
0.1250
1.0000 0.0313 0.0197 0.0469
Cost/unit $2.56
$3.68
$0.48
$1.28
$0.16
$1.60

ingredient Sugar
units pound
amt. used
1
Cost/unit $0.48

Light
Cream
pint
0.25
$1.28

Butter
pound
0.0625
$1.60

Vanilla
quart
0.0039
$36.80

Cost per
pound

$1.33

Huckleberry Fudge
Hucklelight
berries
lemon
corn Cost per
for juice sugar
juice
syrup
pound
pound
pint
pint
0.25
0.25 0.010417 0.046875
$8.00
$0.48
$1.12
$1.28
$3.10

White Chocolate Fudge

white
Confect. chopped choco- cream
Cost per
ingredient sugar
pecans
late
cheese vanilla pound
units pound
pound
pound pound
quart
amt. used 0.533333 0.0938
0.3750 0.2500 0.0039
Cost/unit $0.48
$4.80
$4.00
$4.80
$36.80
$3.55
Chocolate Peanut Butter Fudge

ingredient Sugar
units pound
amt. used 0.625
Cost/unit $0.48

chopped
Milk
pecans butter
gallon
pound pound
0.03125
0.125
0.125
$2.56
$4.80
$1.60

huckleberries
pounds
2.25
$8.00

Huckleberry Jam
lemon
sugar
juice
pectin
pound
pint
box
3.5
0.078125
1
$0.48
$1.12
$2.20

ingredient
units
amt. used
Cost/unit

light
peanut
corn
Cost per
butter
cocoa
syrup
vanilla pound
pound pound
pint
quart
0.125 0.032552 0.015625 0.005208
$1.44
$3.20
$1.28
$36.80
$1.68

Cost per
pound

$21.97

Huckleberry Taffy

ingredient sugar
units pound
amt. used
1
Cost/unit $0.48

cornstarch
pound
0.0625
$4.80

light
corn
syrup
pint
0.5
$1.28

huckleblue
berries
food Cost per
glycerin butter
salt
for juice coloring pound
pound pound pound pound pint
0.020833 0.0625 0.013158 0.25 0.010417
$8.00
$1.60
$0.16
$8.00
$8.00
$3.78

Huckleberry Syrup

ingredient
units
amt. used
Cost/unit

Huckleberries
for juice
pounds
0.25
$8.00

sugar
pound
0.25
$0.48

light
lemon
corn Cost per
juice
syrup
pound
pint
pint
0.010417 0.046875
$1.12
$1.28
$2.20

49

Student Handout 13. Purchase Orders, Ingredients (page 1 of 2)

Vendor: Jiffco Foods
Vendor: Alpine Meadows
Vendor: Golden Fields Farms
Total
Blue
Total
Total
Total
Total
Total
Food
Cornstar
Total
Total
Total
Cream
Light
Total
Cream
Light
Total
Coloring
ch
Glycerin
Salt
Butter
Cheese
Cream
Milk
Total Butter Cheese
Cream
Milk
price
$8.00
$4.80
$8.00
$0.16
$1.60
$4.80
$1.28
$2.56
$1.60
$4.80
$1.28
$2.56
Unit
pound
pound
pint
gallon
pound
pound
pint
gallon
pint
pound
pound
pound
Order Dec 15
29
169
57
187
167
104
143
67
279
173
239
111
Total Order
$1,529.12
$1,120.96
$1,866.88
Order Jan 1
28
164
55
177
170
115
151
65
283
192
252
108
Total Order
$1,479.52
$1,183.68
$1,973.44
Order Jan 15
41
246
82
261
238
174
215
93
397
289
358
155
Total Order
$2,206.56
$1,729.28
$2,877.44
Order Feb 1
46
271
91
284
257
184
231
100
428
307
385
167
Total Order
$2,442.24
$1,846.08
$3,078.72
Order Feb 15
24
144
48
160
157
123
134
60
261
205
224
100
Total Order
$1,292.80
$1,166.72
$1,944.32
Order Mar 1
30
175
59
195
181
121
155
71
302
201
258
119
Total Order
$1,583.20
$1,250.56
$2,082.88
Order Mar 15
21
123
41
198
170
93
153
74
283
155
256
124
Total Order
$1,118.08
$1,103.68
$1,841.92
Order Apr 1
28
164
55
212
190
127
174
78
317
211
291
130
Total Order
$1,485.12
$1,336.00
$2,225.28
Order Apr 15
26
153
51
172
159
124
157
61
265
207
262
102
Total Order
$1,377.92
$1,206.72
$2,014.08
Order May 1
35
207
69
224
195
141
182
78
325
235
303
130
Total Order
$1,861.44
$1,421.44
$2,368.64
Order May 15
23
138
46
167
149
103
129
61
248
172
215
102
Total Order
$1,241.12
$1,054.08
$1,758.72

price
Unit
Order Dec 15
Total Order
Order Jan 1
Total Order
Order Jan 15
Total Order
Order Feb 1
Total Order
Order Feb 15
Total Order
Order Mar 1
Total Order
Order Mar 15
Total Order
Order Apr 1
Total Order
Order Apr 15
Total Order
Order May 1
Total Order
Order May 15
Total Order

Vendor: Gunderson Dairy

Vendor: Holstein Dairy
Vendor: Hulet Family Farm
Total
Total
Total
Total
Total
Total
Total
Cream
Light
Total
Total
Cream
Light
Total
Cream
Light
Total
Butter
Cheese
Cream
Milk
Butter
Cheese
Cream
Milk
Total Butter Cheese
Cream
Milk
$1.60
$4.80
$1.28
$2.56
$1.60
$4.80
$1.28
$2.56
$1.60
$4.80
$1.28
$2.56
pound
pound
pint
gallon
pound
pound
pint
gallon
pound
pound
pint
gallon
389
242
335
156
10
10
10
10
223
138
191
89
$2,612.16
$102.40
$1,491.52
395
269
354
151
20
20
20
20
226
154
202
86
$2,762.88
$204.80
$1,579.52
555
405
501
215
60
41
47
22
317
231
287
124
$4,023.68
$409.28
$2,300.80
599
430
540
235
65
43
51
24
343
245
308
134
$4,315.20
$437.12
$2,462.08
365
286
313
139
39
29
30
14
209
164
179
80
$2,713.28
$275.84
$1,555.52
422
281
360
165
45
28
34
17
241
161
206
95
$2,907.20
$293.44
$1,665.28
394
218
358
172
43
22
34
18
226
124
205
99
$2,575.36
$264.00
$1,472.64
444
295
407
180
48
30
38
19
253
169
232
104
$3,108.16
$318.08
$1,779.20
371
291
367
143
40
29
34
14
212
166
209
82
$2,826.24
$282.56
$1,613.44
454
330
424
180
49
33
40
19
260
188
243
104
$3,313.92
$336.64
$1,895.68
345
242
301
142
38
24
28
14
198
138
172
81
$2,462.40
$247.68
$1,406.72

50

Student Handout 13. Purchase Orders, Ingredients (page 2 of 2)

Vendor: Timberline Dairy

Total Cream
Total Butter
Cheese
price
$1.60
$4.80
Unit
pound
pound
Order Dec 15
56
35
Total Order
Order Jan 1
57
38
Total Order
Order Jan 15
79
58
Total Order
Order Feb 1
86
61
Total Order
Order Feb 15
52
41
Total Order
Order Mar 1
60
40
Total Order
Order Mar 15
57
31
Total Order
Order Apr 1
63
42
Total Order
Order Apr 15
53
41
Total Order
Order May 1
65
47
Total Order
Order May 15
50
34
Total Order
Vendor:
Vendor:
Moon River
Huckleberry Huckleberry
Heaven
Farm

price
Unit
Order Dec 15
Total Order
Order Jan 1
Total Order
Order Jan 15
Total Order
Order Feb 1
Total Order
Order Feb 15
Total Order
Order Mar 1
Total Order
Order Mar 15
Total Order
Order Apr 1
Total Order
Order Apr 15
Total Order
Order May 1
Total Order
Order May 15
Total Order

Vendor:
Vendor: Busy Columbia
Vendor: High Country Chocolate Vendor: Georgia Nuts Bee Fruit Farm River Farms

Total
Total
Total
Total
Light
Total
Total Unsweetene White
Chopped
Cream
Milk
Cocoa d Chocolate Chocolate Pecans
$1.28
$2.56
$3.20
$3.68
$4.00
$4.80
pint
gallon
pound
pound
pound
pound
48
22
91
952
1038
609
$375.36
$7,946.56
50
22
99
897
1152
665
$393.92
$8,225.76
72
31
126
1324
1736
918
$576.32
$12,219.52
77
33
135
1436
1840
977
$613.44
$13,076.48
45
20
97
814
1228
677
$388.80
$8,217.92
52
24
104
997
1205
701
$416.00
$8,821.76
51
25
90
1087
932
576
$369.28
$8,016.16
58
26
103
1118
1265
710
$443.20
$9,503.84
52
20
83
876
1244
627
$399.36
$8,465.28
61
26
94
1139
1412
714
$474.24
$10,140.32
43
20
81
874
1034
568
$349.44
$7,611.52

Vendor:
Halsted Fruit
Farm

Total
Peanut
butter Huckleberries Huckleberries Huckleberries
$1.44
$8.00
$8.00
$8.00
pound
pound
pound
pound
349
7601
1086
5429
$3,425.76
$60,808.00
$8,688.00
$43,432.00
377
7143
1020
5102
$3,734.88
$57,144.00
$8,160.00
$40,816.00
484
9277
1325
6626
$5,103.36
$74,216.00
$10,600.00
$53,008.00
517
9831
1404
7022
$5,434.08
$78,648.00
$11,232.00
$56,176.00
370
6723
960
4802
$3,782.40
$53,784.00
$7,680.00
$38,416.00
399
7737
1105
5526
$3,939.36
$61,896.00
$8,840.00
$44,208.00
343
5919
846
4228
$3,258.72
$47,352.00
$6,768.00
$33,824.00
393
7925
1132
5661
$3,973.92
$63,400.00
$9,056.00
$45,288.00
316
6667
952
4762
$3,464.64
$53,336.00
$7,616.00
$38,096.00
361
8328
1190
5950
$3,947.04
$66,624.00
$9,520.00
$47,600.00
309
6385
912
4561
$3,171.36
$51,080.00
$7,296.00
$36,488.00

Vendor:
Oregon
Farms

Watkin's Spice Land

Vendor: Bronson's Sugar Beets Vendor: Garland Sugar Beet Farms
Confecti
Light
Confectio
Light
Huckleberri
Huckleber oner's
Corn
ner's
Corn
Total Lemon
es
Huckleberries
ries
sugar
Syrup
sugar
Syrup
Juice
Total Pectin Total Vanilla
Sugar
Sugar
$8.00
$8.00
$8.00
$0.48
$1.28
$0.48
$0.48
$1.28
$0.48
$1.12
$2.20
$36.80
pound
pound
pound
pound
pint
pound
pint
pint
box
quart
pound
pound
4343
782
3257
590
766
19106
886
1149
28658
742
8676
56
$34,744.00
$6,256.00 $26,056.00
$10,434.56
$15,651.84
$21,979.04
4082
735
3061
655
751
18224
983
1127
27337
699
8079
57
$32,656.00
$5,880.00 $24,488.00
$10,023.20
$15,036.16
$20,654.28
5301
954
3976
987
1107
24457
1481
1661
36686
902
10368
82
$42,408.00
$7,632.00 $31,808.00
$13,630.08
$20,446.24
$26,837.44
5618
1011
4213
1046
1211
26105
1570
1816
39157
956
10960
87
$44,944.00
$8,088.00 $33,704.00
$14,582.56
$21,873.44
$28,384.32
3842
692
2881
699
660
16989
1048
991
25483
658
7688
55
$30,736.00
$5,536.00 $23,048.00
$9,335.04
$14,003.36
$19,674.56
4421
796
3316
686
792
19736
1028
1188
29604
755
8842
62
$35,368.00
$6,368.00 $26,528.00
$10,816.32
$16,224.00
$22,579.60
3382
610
2537
530
628
16478
795
942
24716
581
6652
59
$27,056.00
$4,880.00 $20,296.00
$8,967.68
$13,451.04
$17,456.32
4529
816
3397
720
780
20574
1079
1169
30862
777
9031
66
$36,232.00
$6,528.00 $27,176.00
$11,219.52
$16,828.00
$23,167.24
3809
686
2857
708
706
17222
1061
1058
25834
651
7526
55
$30,472.00
$5,488.00 $22,856.00
$9,510.08
$14,263.84
$19,310.32
4760
857
3570
803
931
21516
1205
1396
32274
812
9400
67
$38,080.00
$6,856.00 $28,560.00
$11,904.80
$17,856.80
$24,055.04
3649
657
2736
588
643
16386
882
964
24579
625
7276
52
$29,192.00
$5,256.00 $21,888.00
$8,970.56
$13,455.20
$18,620.80

51

Student Handout 14. Receiving Reports, Ingredients (page 1 of 4)

Vendor: Jiffco Foods

Blue
Food
Coloring Cornstarch Glycerin
Date
Received
2-Jan

pint
29

Vendor: Alpine Meadows

Salt

pound
pound
pound Received By
169
57
187 Deidre Hatch

Date
Received
3-Jan

Butter

Cream
Cheese

Light
Cream

Milk

pound

pound

pint

gallon

167

104

Received By
67 Deidre Hatch

143

15-Jan

28

164

55

177 Deidre Hatch

16-Jan

170

115

151

65 Deidre Hatch

2-Feb

41

246

82

261 Deidre Hatch

3-Feb

238

174

215

93 Deidre Hatch

15-Feb

46

271

91

284 Deidre Hatch

16-Feb

257

184

231

100 Deidre Hatch

2-Mar

24

144

48

160 Deidre Hatch

3-Mar

157

123

134

60 Deidre Hatch

15-Mar

30

175

59

195 Deidre Hatch

16-Mar

181

121

155

71 Deidre Hatch

2-Apr

21

123

41

198 Deidre Hatch

3-Apr

170

93

153

74 Deidre Hatch

16-Apr

28

164

55

212 Deidre Hatch

16-Apr

190

127

174

78 Deidre Hatch

3-May

26

153

51

172 Deidre Hatch

3-May

159

124

157

61 Deidre Hatch

14-May

35

207

69

224 Deidre Hatch

16-May

195

141

182

78 Deidre Hatch

2-Jun

23

138

46

167 Deidre Hatch

3-Jun

149

103

129

61 Deidre Hatch

Vendor: Golden Fields Farms

Butter
Date
Received
4-Jan

pound
279

Cream
Cheese
pound
173

Light
Cream
pint
239

Vendor: Gunderson Dairy

Milk
gallon

Received By
111 Deidre Hatch

Date
Received
5-Jan

Butter

Cream
Cheese

Light
Cream

Milk

pound

pound

pint

gallon

389

242

335

Received By
156 Deidre Hatch

17-Jan

283

192

252

108 Deidre Hatch

18-Jan

395

269

354

151 Deidre Hatch

4-Feb

397

289

358

155 Deidre Hatch

5-Feb

555

405

501

215 Deidre Hatch

17-Feb

428

307

385

167 Deidre Hatch

18-Feb

599

430

540

235 Deidre Hatch

4-Mar

261

205

224

100 Deidre Hatch

5-Mar

365

286

313

139 Deidre Hatch

165 Deidre Hatch

17-Mar

302

201

258

119 Deidre Hatch

18-Mar

422

281

360

4-Apr

283

155

256

124 Deidre Hatch

5-Apr

394

218

358

172 Deidre Hatch

17-Apr

317

211

291

130 Deidre Hatch

18-Apr

444

295

407

180 Deidre Hatch

4-May

265

207

262

102 Deidre Hatch

5-May

371

291

367

143 Deidre Hatch

17-May

325

235

303

130 Deidre Hatch

18-May

454

330

424

180 Deidre Hatch

4-Jun

248

172

215

102 Deidre Hatch

5-Jun

345

242

301

142 Deidre Hatch

52

Student Handout 14. Receiving Reports, Ingredients (page 2 of 4)

Vendor: Holstein Dairy

Butter
Date
Received

Cream
Cheese

Light
Cream

Vendor: Hulet Family Farm

Milk
Date
Received

Butter

Cream
Cheese

Light
Cream

Milk

pound

pound

pint

gallon

Received By

223

138

191

89

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

pound

pound

pint

gallon

Received By

4-Jan

10

10

10

10

De idre H at ch

3-Jan

17-Jan

20

20

20

20

De idre H at ch

16-Jan

226

154

202

86

4-Feb

60

41

47

22

De idre H at ch

3-Feb

317

231

287

124

17-Feb

65

43

51

24

De idre H at ch

16-Feb

343

245

308

134

4-Mar

40

29

30

14

De idre H at ch

3-Mar

209

164

179

80

17-Mar

46

29

34

17

De idre H at ch

16-Mar

241

161

206

95

4-Apr

43

22

34

18

De idre H at ch

3-Apr

226

124

205

99
104

17-Apr

48

30

38

19

De idre H at ch

16-Apr

253

169

232

4-May

40

30

35

15

De idre H at ch

3-May

212

166

209

82

17-May

49

33

40

19

De idre H at ch

16-May

260

188

243

104

4-Jun

38

25

28

15

De idre H at ch

3-Jun

198

138

172

81

Vendor: Timberline Dairy

Butter
Date
Received

Cream
Cheese

Light
Cream

Vendor: High Country Chocolate

Milk

pound

pound

pint

gallon

4-Jan

56

35

48

22

17-Jan

57

38

50

22

4-Feb

79

58

72

31

17-Feb

86

61

77

33

4-Mar

52

41

45

20

17-Mar

60

40

52

24

4-Apr

57

31

51

25

17-Apr

63

42

58

26

4-May

53

41

52

20

17-May

65

47

61

26

4-Jun

50

34

43

20

Cocoa
Received By

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

Date
Received

Unsweete
ned
White
Chocolate Chocolate

pound

pound

7-Jan

91

952

pound
1,038

18-Jan

99

897

1,152
1,736

7-Feb

126

1,324

18-Feb

135

1,436

1,840

7-Mar

97

814

1,228

18-Mar

104

997

1,205

7-Apr

90

1,087

932

18-Apr

103

1,118

1,265
1,244

7-May

83

876

18-May

94

1,139

1,412

7-Jun

81

874

1,034

Received By

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

53

Student Handout 14. Receiving Reports, Ingredients (page 3 of 4)

Vendor: Georgia Nuts
Vendor: Busy Bee Fruit Farm
Vendor: Columbia River Farms
Chopped Peanut
Pecans
butter
Date
Received

Huckleberries

pound

pound

Received By

8-Jan

609

349

19-Jan

665

377

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

8-Feb

918

484

19-Feb

977

517

8-Mar

677

370

19-Mar

701

399

8-Apr

576

343

19-Apr

710

393

8-May

627

316

19-May

714

361

8-Jun

568

309

Vendor: Halsted Fruit

Date
Received

pound

Received By

2-Jan

7,601

15-Jan

7,143

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

2-Feb

9,277

15-Feb

9,831

1-Mar

6,723

15-Mar

7,737

1-Apr

5,919

15-Apr

7,925

1-May

6,667

15-May

8,328

1-Jun

6,385

Vendor: Huckleberry Heaven

Hucklebe
rries
Date
Received

Received By

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

12-Jan

5,429
5,102

12-Feb

6,626

25-Feb

7,022

11-Mar

4,802

25-Mar

5,526

11-Apr

4,228

25-Apr

5,661

11-May

4,762

25-May

5,950

11-Jun

4,561

Date
Received

1,086

19-Jan

1,020

6-Feb

1,325

19-Feb

1,404

5-Mar

960

19-Mar

1,105

5-Apr

846

19-Apr

1,132

5-May

952

19-May

1,190

5-Jun

Received By

10-Jan

4,343

23-Jan

4,082

10-Feb

5,301

23-Feb

5,618

9-Mar

3,842

23-Mar

4,421

9-Apr

3,382

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

4,529

9-May

3,809

23-May

4,760

9-Jun

3,649

912

Received By

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

Vendor: Moon River

Huckleberries

pound

23-Apr

pound

6-Jan

Huckleberries

pound

25-Jan

Huckleberries
Date
Received

Date
Received

pound

Received By

12-Jan

782

De idre H at ch

25-Jan

735

De idre H at ch

12-Feb

955

De idre H at ch

25-Feb

1,012

De idre H at ch

11-Mar

692

De idre H at ch

25-Mar

796

De idre H at ch

11-Apr

609

De idre H at ch

25-Apr

816

De idre H at ch

11-May

686

De idre H at ch

25-May

857

De idre H at ch

11-Jun

657

De idre H at ch

54

Student Handout 14. Receiving Reports, Ingredients (page 4 of 4)

Vendor: Bronson's Sugar Beets

Confectioner's
sugar
Date
Received
8-Jan

Light
Corn
Syrup
pint

590

766

pound
19106

21-Jan

655

751

18224

8-Feb

987

1107

24457

21-Feb

1,046

1211

26105

7-Mar

699

660

16989

21-Mar

686

792

19736

7-Apr

530

628

16478

21-Apr

720

780

20574

7-May

708

706

17222

21-May

803

931

21516

7-Jun

588

643

16386

Received By

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

Vendor: Garland Sugar Beet Farms

Date
Received

Light
Corn
Syrup

Lemon
Juice

Pectin

Vanilla

pint

box

quart

Received By

11-Jan

742

8,676

56

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

Sugar

pound

Confectioner's
sugar

Watkin's Spice Land

Date
Received
24-Jan

699

8,079

57

11-Feb

902

10,368

82

24-Feb

956

10,960

87

10-Mar

658

7,688

55

24-Mar

755

8,842

62

10-Apr

581

6,652

59

24-Apr

777

9,031

66

10-May

651

7,526

55

24-May

812

9,400

67

10-Jun

625

7,276

52

Vendor: Oregon Farms

Hucklebe
rries

Sugar
Date
Received

pound

pint

886

1,149

pound Received By
28,658 Deidre Hatch

15-Jan

983

1,127

27,337 Deidre Hatch

19-Jan

3,061

2-Feb

1,481

1,661

36,686 Deidre Hatch

6-Feb

3,976

15-Feb

1,570

1,816

39,157 Deidre Hatch

19-Feb

4,213

1-Mar

1,048

991

25,483 Deidre Hatch

5-Mar

2,881

15-Mar

1,028

1,188

29,604 Deidre Hatch

19-Mar

3,316

2-Jan

6-Jan

pound

Received By

3,257

Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch
Deidre Hatch

1-Apr

795

942

24,716 Deidre Hatch

5-Apr

2,537

15-Apr

1,079

1,169

30,862 Deidre Hatch

19-Apr

3,397

1-May

1,061

1,058

25,834 Deidre Hatch

5-May

2,857

15-May

1,205

1,396

32,274 Deidre Hatch

19-May

3,570

882

964

24,579 Deidre Hatch

5-Jun

2,736

1-Jun

55

Student Handout 15. Invoices from Vendors, Ingredients (page 1 of 4)

Vendor: Jiffco Foods

Vendor: Alpine Meadows

Total
Blue
Total
Food
Cornstar
Total
Coloring
ch
Glycerin
$8.00
$4.80
$8.00
Invoice Invoice
Date
Due
2-Dec

pint
28

pound
165

pound
55

29

169

57

2-Jan

2-Jan

1-Feb

15-Jan

14-Feb

2-Feb

3-Mar

28
41
46

164
246
271

55
82
91

15-Feb 16-Mar
24
2-Mar

1-Apr

15-Mar

14-Apr

2-Apr

2-May

30
21
28

144
175
123
164

48
59
41
55

16-Apr 16-May
26
3-May

2-Jun

14-May

13-Jun

2-Jun

2-Jul

35
23

153
207
138

51
69
46

Invoice
pound Date
183
$1,485.28
3-Dec
187
$1,529.12
3-Jan
177
$1,479.52 16-Jan
261
$2,206.56
3-Feb
284
$2,442.24 16-Feb
160
$1,292.80 3-Mar
195
$1,583.20 16-Mar
198
$1,118.08
3-Apr
212
$1,485.12 16-Apr
172
$1,377.92 3-May
224
$1,861.44 16-May
167
$1,241.12
3-Jun

Vendor: Golden Fields Farms

Invoice Invoice
Date
Due
4-Dec

Total
Butter
$1.60

Total
Cream
Cheese
$4.80

Total
Light
Cream
$1.28

pound
273

pound
169

pint
234

279

173

239

4-Jan

4-Jan

3-Feb

17-Jan

16-Feb

4-Feb

5-Mar

283
397
428

192
289
307

252
358
385

17-Feb 18-Mar
261
4-Mar

3-Apr

17-Mar

16-Apr

4-Apr

4-May

302
283
317

205
201
155
211

224
258
256
291

17-Apr 17-May
265
4-May

3-Jun

17-May

16-Jun

4-Jun

4-Jul

325
248

207
235
172

262
303
215

Total
Total
Total Cream Light
Butter Cheese Cream
$1.60
$4.80
$1.28

Total
Salt
$0.16
Invoice
Due

pound pound
163
101

pint
140

3-Jan
167

104

143

170

115

151

238

174

215

257

184

231

157

123

134

181

121

155

170

93

153

190

127

174

159

124

157

195

141

182

149

103

129

2-Feb
15-Feb
4-Mar
17-Mar
2-Apr
15-Apr
3-May
16-May
2-Jun
15-Jun
3-Jul

Total
Milk
$2.56
gallon
65
$1,091.20
67
$1,120.96
65
$1,183.68
93
$1,729.28
100
$1,846.08
60
$1,166.72
71
$1,250.56
74
$1,103.68
78
$1,336.00
61
$1,206.72
78
$1,421.44
61
$1,054.08

Vendor: Gunderson Dairy

Total
Total
Total Cream Light
Butter Cheese Cream
$1.60
$4.80
$1.28

Total
Milk
$2.56
Invoice
gallon Date
108
$1,824.00
5-Dec
111
$1,866.88
5-Jan
108
$1,973.44 18-Jan
155
$2,877.44
5-Feb
167
$3,078.72 18-Feb
100
$1,944.32 5-Mar
119
$2,082.88 18-Mar
124
$1,841.92
5-Apr
130
$2,225.28 18-Apr
102
$2,014.08 5-May
130
$2,368.64 18-May
102
$1,758.72
5-Jun

Invoice
Due

pound pound
381
237

pint
328

5-Jan
389

242

335

395

269

354

555

405

501

599

430

540

365

286

313

422

281

360

394

218

358

444

295

407

371

291

367

454

330

424

345

242

301

4-Feb
17-Feb
6-Mar
19-Mar
4-Apr
17-Apr
5-May
18-May
4-Jun
17-Jun
5-Jul

Total
Milk
$2.56
gallon
152
$2,556.16
156
$2,612.16
151
$2,762.88
215
$4,023.68
235
$4,315.20
139
$2,713.28
165
$2,907.20
172
$2,575.36
180
$3,108.16
143
$2,826.24
180
$3,313.92
142
$2,462.40

56

Student Handout 15. Invoices from Vendors, Ingredients (page 2 of 4)

Invoices, Ingredients
Vendor: Holstein Dairy

Vendor: Hulet Family Farm

Total
Total
Total Cream Light
Butter Cheese Cream
$1.60
$4.80
$1.28
Invoice Invoice
Date
Due
pound pound
5
5
4-Dec
3-Jan
10
10
3-Feb
4-Jan
20
20
17-Jan 16-Feb
60
41
4-Feb 5-Mar
65
43
17-Feb 18-Mar
40
29
3-Apr
4-Mar
46
29
17-Mar 16-Apr
43
22
4-Apr 4-May
48
30
17-Apr 17-May
40
30
3-Jun
4-May
49
33
17-May 16-Jun
38
25
4-Jul
4-Jun

pint
5
10
20
47
51
30
34
34
38
35
40
28

Total
Milk
$2.56
gallon
5
$51.20
10
$102.40
20
$204.80
22
$409.28
24
$437.12
14
$277.44
17
$299.84
18
$264.00
19
$318.08
15
$291.20
19
$336.64
15
$255.04

Vendor: Timberline Dairy

Total
Total
Total Cream Light
Butter Cheese Cream
$1.60
$4.80
$1.28
Invoice Invoice
Date
Due
pound pound
54
34
4-Dec
3-Jan
56
35
3-Feb
4-Jan
57
38
17-Jan 16-Feb
79
58
4-Feb 5-Mar
86
61
17-Feb 18-Mar
52
41
3-Apr
4-Mar
60
40
17-Mar 16-Apr
57
31
4-Apr 4-May
63
42
17-Apr 17-May
53
41
3-Jun
4-May
65
47
17-May 16-Jun
50
34
4-Jul
4-Jun

Total
Butter
$1.60
Invoice Invoice
Date
Due
pound
218
3-Dec
2-Jan
223
2-Feb
3-Jan
226
16-Jan 15-Feb
317
3-Feb 4-Mar
343
16-Feb 17-Mar
209
2-Apr
3-Mar
241
16-Mar 15-Apr
226
3-Apr 3-May
253
16-Apr 16-May
212
2-Jun
3-May
260
16-May 15-Jun
198
3-Jul
3-Jun

Total Cream
Cheese
$4.80

Total Light
Cream
$1.28

Total
Milk
$2.56

pound

pint

gallon
87
$1,458.88
89
$1,491.52
86
$1,579.52
124
$2,300.80
134
$2,462.08
80
$1,555.52
95
$1,665.28
99
$1,472.64
104
$1,779.20
82
$1,613.44
104
$1,895.68
81
$1,406.72

135

187

138

191

154

202

231

287

245

308

164

179

161

206

124

205

169

232

166

209

188

243

138

172

Vendor: High Country Chocolate

Total
Milk
$2.56

pint
gallon
47
21
$363.52
48
22
$375.36
50
22
$393.92
72
31
$576.32
77
33
$613.44
45
20
$388.80
52
24
$416.00
51
25
$369.28
58
26
$443.20
52
20
$399.36
61
26
$474.24
43
20
$349.44

Total
Cocoa
$3.20
Invoice Invoice
Date
Due
pound
89
7-Dec
6-Jan
91
6-Feb
7-Jan
99
18-Jan 17-Feb
126
7-Feb 8-Mar
135
18-Feb 19-Mar
97
6-Apr
7-Mar
104
18-Mar 17-Apr
90
7-Apr 7-May
103
18-Apr 18-May
83
6-Jun
7-May
94
18-May 17-Jun
81
7-Jul
7-Jun

Total
Unsweetened
Chocolate
$3.68
pound

Total
White
Chocolate
$4.00
pound

932
952
897
1324
1436
814
997
1087
1118
876
1139
874

1017
$7,782.56
1038
$7,946.56
1152
$8,225.76
1736
$12,219.52
1840
$13,076.48
1228
$8,217.92
1205
$8,821.76
932
$8,016.16
1265
$9,503.84
1244
$8,465.28
1412
$10,140.32
1034
$7,611.52

57

Student Handout 15. Invoices from Vendors, Ingredients (page 3 of 4)

Invoices, Ingredients
Vendor: Georgia Nuts
Total
Chopped
Pecans
$4.80
Invoice Invoice
Date
Due
8-Dec

pound
596

7-Jan
609

8-Jan

7-Feb
665

19-Jan 18-Feb
918
8-Feb

9-Mar
977

19-Feb 20-Mar
677
8-Mar

7-Apr
701

19-Mar

18-Apr
576

8-Apr

8-May
710

19-Apr 19-May
627
8-May

7-Jun
714

19-May

18-Jun
568

8-Jun

8-Jul

Vendor: Huckleberry
Heaven

Vendor: Busy Bee Fruit

Farm

Total
Peanut
butter
$1.44
pound
342
$3,353.28
349
$3,425.76
377
$3,734.88
484
$5,103.36
517
$5,434.08
370
$3,782.40
399
$3,939.36
343
$3,258.72
393
$3,973.92
316
$3,464.64
361
$3,947.04
309
$3,171.36

Huckleberrie
s
$8.00
Invoice Invoice
Date
Due
2-Dec

2-Jan

2-Jan

1-Feb

15-Jan

14-Feb

2-Feb

4-Mar

15-Feb

17-Mar

1-Mar

31-Mar

15-Mar

14-Apr

1-Apr

1-May

15-Apr

15-May

1-May

31-May

15-May

14-Jun

1-Jun

1-Jul

Vendor: Moon River

Huckleberry Farm

Huckleber
ries
$8.00
Invoice Invoice
Date
Due
10-Dec

9-Jan

10-Jan

9-Feb

23-Jan 22-Feb
10-Feb 12-Mar
23-Feb 25-Mar
9-Mar

8-Apr

23-Mar

22-Apr

9-Apr

9-May

23-Apr 23-May
9-May

8-Jun

23-May

22-Jun

9-Jun

9-Jul

Invoice
pound Date
4256
12-Dec
$34,048.00
4343
$34,744.00
12-Jan
4082
$32,656.00
25-Jan
5301
$42,408.00
12-Feb
5618
$44,944.00
25-Feb
3842
$30,736.00
11-Mar
4421
$35,368.00
25-Mar
3382
$27,056.00
11-Apr
4529
$36,232.00
25-Apr
3809
$30,472.00
11-May
4760
$38,080.00
25-May
3649
$29,192.00
11-Jun

Vendor: Columbia River

Farms

Hucklebe
rries
$8.00
Invoice
Due
12-Jan
11-Feb
24-Feb
14-Mar
27-Mar
10-Apr
24-Apr
11-May
25-May
10-Jun
24-Jun
11-Jul

pound
7448
$59,584.00
7601
$60,808.00
7143
$57,144.00
9277
$74,216.00
9831
$78,648.00
6723
$53,784.00
7737
$61,896.00
5919
$47,352.00
7925
$63,400.00
6667
$53,336.00
8328
$66,624.00
6385
$51,080.00

Vendor: Halsted Fruit

Farm

Huckleberrie
s
$8.00
Invoice Invoice
Date
Due
6-Dec

5-Jan

6-Jan

5-Feb

19-Jan

18-Feb

6-Feb

8-Mar

19-Feb

21-Mar

5-Mar

4-Apr

19-Mar

18-Apr

5-Apr

5-May

19-Apr

19-May

5-May

4-Jun

19-May

18-Jun

5-Jun

5-Jul

Vendor: Oregon Farms

Huckleber
ries
$8.00

pound
1064
$8,512.00
1086
$8,688.00
1020
$8,160.00
1325
$10,600.00
1404
$11,232.00
960
$7,680.00
1105
$8,840.00
846
$6,768.00
1132
$9,056.00
952
$7,616.00
1190
$9,520.00
912
$7,296.00

Huckleberri
es
$8.00
Invoice Invoice
Date
Due
12-Dec

11-Jan

12-Jan 11-Feb
25-Jan 24-Feb
12-Feb 14-Mar
25-Feb 27-Mar
11-Mar 10-Apr
25-Mar 24-Apr
11-Apr 11-May
25-Apr 25-May
11-May

10-Jun

25-May

24-Jun

11-Jun

11-Jul

pound
5320
$42,560.00
5429
$43,432.00
5102
$40,816.00
6626
$53,008.00
7022
$56,176.00
4802
$38,416.00
5526
$44,208.00
4228
$33,824.00
5661
$45,288.00
4762
$38,096.00
5950
$47,600.00
4561
$36,488.00

Vendor: Bronson's Sugar Beets

Confect
ioner's Light Corn
sugar
Syrup
$0.48
$1.28

Invoice
Invoice
pound Invoice Date Due
pound Invoice Date Due
pound
755
3191
578
$6,040.00
6-Dec
5-Jan $25,528.00
8-Dec
7-Jan
782
3257
590
$6,256.00
6-Jan 5-Feb $26,056.00
8-Jan 7-Feb
735
3061
655
$5,880.00
19-Jan 18-Feb $24,488.00
21-Jan 20-Feb
955
3976
987
$7,640.00
6-Feb 8-Mar $31,808.00
8-Feb 10-Mar
1012
4213
1046
$8,096.00
19-Feb 21-Mar $33,704.00
21-Feb 23-Mar
692
2881
699
4-Apr $23,048.00
6-Apr
$5,536.00
5-Mar
7-Mar
796
3316
686
$6,368.00
19-Mar 18-Apr $26,528.00
21-Mar 20-Apr
609
2537
530
$4,872.00
5-Apr 5-May $20,296.00
7-Apr 7-May
816
3397
720
$6,528.00
19-Apr 19-May $27,176.00
21-Apr 21-May
686
2857
708
4-Jun $22,856.00
6-Jun
$5,488.00
5-May
7-May
857
3570
803
$6,856.00
19-May 18-Jun $28,560.00
21-May 20-Jun
657
2736
588
5-Jul $21,888.00
7-Jul
$5,256.00
5-Jun
7-Jun

pint
750
766
751
1107
1211
660
792
628
780
706
931
643

Sugar
$0.48
pound
18723
$10,224.48
19106
$10,434.56
18224
$10,023.20
24457
$13,630.08
26105
$14,582.56
16989
$9,335.04
19736
$10,816.32
16478
$8,967.68
20574
$11,219.52
17222
$9,510.08
21516
$11,904.80
16386
$8,970.56

58

Student Handout 15. Invoices from Vendors, Ingredients (page 4 of 4)

Invoices, Ingredients
Vendor: Garland Sugar Beet Farms
Light
Confectioner' Corn
s sugar
Syrup
$0.48
$1.28
Invoice
Date

Invoice
Due

2-Dec

1-Jan

2-Jan

1-Feb

pound

pint
868 1126
886
983

1149
1127

15-Jan 14-Feb
1481
2-Feb

1661

4-Mar
1570

1816

15-Feb 17-Mar
1048

991

1-Mar 31-Mar
1028

1188

15-Mar 14-Apr
795
1-Apr

942

1-May
1079

1169

15-Apr 15-May
1061

1058

1-May 31-May
1205

1396

15-May 14-Jun
882
1-Jun

1-Jul

964

Watkin's Spice Land

Total
Lemon Total
Juice Pectin
$1.12 $2.20

Sugar
$0.48
Invoice
pound Date
28084
$15,338.24 11-Dec
28658
$15,651.84 11-Jan
27337
$15,036.16 24-Jan
36686
$20,446.24 11-Feb
39157
$21,873.44 24-Feb
25483
$14,003.36 10-Mar
29604
$16,224.00 24-Mar
24716
$13,451.04 10-Apr
30862
$16,828.00 24-Apr
25834
$14,263.84 10-May
32274
$17,856.80 24-May
24579
$13,455.20 10-Jun

Invoice
Due

pint
box
727 8502

10-Jan
742

8676

699

8079

10-Feb
23-Feb
902 10368
13-Mar
956 10960
26-Mar
658

7688

755

8842

581

6652

777

9031

651

7526

812

9400

625

7276

9-Apr
23-Apr
10-May
24-May
9-Jun
23-Jun
10-Jul

Total
Vanilla
$36.80
quart
54
$21,505.84
56
$21,979.04
57
$20,654.28
82
$26,837.44
87
$28,384.32
55
$19,674.56
62
$22,579.60
59
$17,456.32
66
$23,167.24
55
$19,310.32
67
$24,055.04
52
$18,620.80

59

Student Handout 16. Physical Inventory, Ingredients

Blue Food Coloring

Butter
Chopped Pecans
Cocoa
Confectioner's sugar
Cornstarch
Cream Cheese
Glycerin
huckleberries
Lemon Juice
Light Corn Syrup
Light Cream
Milk
Peanut butter
Pectin
Salt
Sugar
Unsweetened Chocolate
Vanilla
White Chocolate

pint
pound
pound
pounds
pounds
pounds
pounds
pounds
pounds
pints
pints
pint
gallon
pound
box
pound
pound
pound
quart
pound

Inventory
Cost
$8.00
$1.60
$4.80
$3.20
$0.48
$4.80
$4.80
$8.00
$8.00
$1.12
$1.28
$1.28
$2.56
$1.44
$2.20
$0.16
$0.48
$3.68
$36.80
$4.00

Beginning
Inventory
30
1000
300
40
500
30
400
25
5000
150
500
200
700
100
200
50
1000
300
50
500

Total
Units
Dollar
Dollar
Dollar
(includin
Dollar
value of Total
value of
Total
Dollar value Total
value of Total
value of g empty
Units
Box
of Inventory Units
Box
Inventory Units
Box
Inventory Units Apr Box
Inventory boxes) Box
Inventory
Mar 31
May 31
Jan 30th count
Jan 30
Feb 28 count
Feb 28
Mar 31 count
30
count
Apr 30
May 31 count
31.72
3.97
$253.76
32.76
4.10
$262.08
33.77
4.22
$270.16
35.12
4.39
$280.96
36.21
4.53
$289.68
978.55
39.14
$1,565.68
948.52
37.94 $1,517.63
942.52
37.70 $1,508.03
935.99
37.44 $1,497.58
919.33
36.77 $1,470.93
376.63
15.07
$1,807.82
502.38
20.10 $2,411.42
704.35
28.17 $3,380.88
955.76
38.23 $4,587.65 1236.89
49.48 $5,937.07
41.13
1.65
$131.62
41.55
1.66
$132.96
42.58
1.70
$136.26
44.04
1.76
$140.93
44.97
1.80
$143.90
501.47
20.06
$240.71
501.74
20.07
$240.84
503.01
20.12
$241.44
503.28
20.13
$241.57
504.28
20.17
$242.05
81.31
3.25
$390.29
137.56
5.50
$660.29
263.62
10.54 $1,265.38
439.75
17.59 $2,110.80
665.31
26.61 $3,193.49
386.00
15.44
$1,852.80
362.00
14.48 $1,737.60
348.25
13.93 $1,671.60
339.00
13.56 $1,627.20
324.00
12.96 $1,555.20
26.44
1.06
$211.52
24.52
0.98
$196.16
25.54
1.02
$204.32
26.25
1.05
$210.00
26.44
1.06
$211.52
4050.75
270.05 $32,406.00 3123.25
208.22 $24,986.00 2311.00
154.07 $18,488.00 1513.75
100.92 $12,110.00
675.50
45.03 $5,404.00
152.94
19.12
$171.29
155.54
19.44
$174.20
158.55
19.82
$177.58
161.19
20.15
$180.53
163.43
20.43
$183.04
605.80
60.58
$775.42
708.88
70.89
$907.37
864.27
86.43 $1,106.27 1047.96
104.80 $1,341.39 1252.51
125.25 $1,603.21
180.25
18.03
$230.72
156.75
15.68
$200.64
157.00
15.70
$200.96
148.25
14.83
$189.76
134.25
13.43
$171.84
682.36
170.59
$1,746.84
644.67
161.17 $1,650.36
646.95
161.74 $1,656.19
648.86
162.22 $1,661.08
605.49
151.37 $1,550.05
100.75
4.03
$145.08
101.13
4.05
$145.63
102.26
4.09
$147.25
102.76
4.11
$147.97
103.64
4.15
$149.24
700.00
14.00
$1,540.00 1300.00
26.00 $2,860.00 2000.00
40.00 $4,400.00 2800.00
56.00 $6,160.00 3700.00
74.00 $8,140.00
52.24
3.48
$8.36
53.07
3.54
$8.49
55.35
3.69
$8.86
57.28
3.82
$9.16
59.57
3.97
$9.53
1001.50
40.06
$480.72 1003.88
40.16
$481.86 1005.51
40.22
$482.64 1009.51
40.38
$484.56 1010.89
40.44
$485.23
500.13
50.01
$1,840.48
801.38
80.14 $2,949.08 1202.38
120.24 $4,424.76 1704.13
170.41 $6,271.20 2304.88
230.49 $8,481.96
63.21
15.80
$2,326.13
91.07
22.77 $3,351.38
126.17
31.54 $4,643.06
157.79
39.45 $5,806.67
213.02
53.26 $7,839.14
701.50
70.15
$2,806.00
953.00
95.30 $3,812.00 1253.38
125.34 $5,013.52 1604.01
160.40 $6,416.04 2005.01
200.50 $8,020.04

60

Student Handout 17. Purchase orders, Receiving Reports and Invoices, for Jars, Boxes, Sacks
PURCHASE ORDERS:
Total
pounds
Jam (4
jars per
pound)

Total
Pounds
syrup
Date
Rec'd

PO Date Jam Jars Syrup jars

Per Case
(96 Jars
per case)

Receiving Reports:
Total
pounds
Jam (4
jars per
pound)

$60.00 Total
50
$32,360.00

Per Case
(96 Jars Number Number
per case) Rec'd
Rec'd
Received by:
5-Jan
734
50 Deidre Hatch

$40.00
734

20-Jan

934

69

$41,500.00

6-Feb

934

20-Feb

724

41

$31,420.00

4-Mar

20-Mar

687

42

$30,000.00

20-Apr

741

47

20-May

764

50

250 per case $75.00

20-Dec
145

Invoice
Date
Per Case
(96 Jars
per case)

Total
Pounds
syrup

Jam Jars Syrup jars

5-Jan

$40.00
734

69 Deidre Hatch

6-Feb

934

69

$41,500.00

724

41 Deidre Hatch

4-Mar

724

41

$31,420.00

7-Apr

687

42 Deidre Hatch

7-Apr

687

42

$30,000.00

$32,460.00

2-May

741

47 Deidre Hatch

2-May

741

47

$32,460.00

$33,560.00

4-Jun

764

50 Deidre Hatch

4-Jun

764

50

$33,560.00

PURCHASE ORDERS:
Fudge
PO Date Boxes:

Total
Pounds
syrup

Jam Jars Syrup jars

20-Dec

Invoices:
Total
pounds
Jam (4
jars per
pound)

Taffy
sacks
$25.00 PO Total
23
$11,450.00

Receiving Reports:
Date
Rec'd
250 per
case

Fudge
Boxes:
Number
Rec'd

1-Jan

Taffy
sacks
Number
Rec'd
Received by:
145
23 Deidre Hatch

$60.00 Total
50
$32,360.00

Invoices:
Invoice
Date

Fudge
Boxes:

250 per case $75.00

1-Jan
145

Taffy
sacks
$25.00 Invoice Total
23
$11,450.00

20-Jan

217

35

$17,150.00

2-Feb

217

35 Deidre Hatch

2-Feb

217

35

$17,150.00

20-Feb

147

22

$11,575.00

2-Mar

147

22 Deidre Hatch

2-Mar

147

22

$11,575.00

20-Mar

161

20

$12,575.00

3-Apr

161

20 Deidre Hatch

3-Apr

161

20

$12,575.00

20-Apr

159

25

$12,550.00

2-May

159

25 Deidre Hatch

2-May

159

25

$12,550.00

20-May

165

25

$13,000.00

1-Jun

165

25 Deidre Hatch

1-Jun

165

25

$13,000.00

61

Student Handout 18. Inventory, Jars, Boxes and Sacks

Physical Inventory, Boxes, Jars, Taffy Sacks
Cost

Beg
Beginning Inventory
Inventory Cases

Cases
Beg Inv. $ Jan use received

End Inv. End Inv.

$Purchases units Jan Cases Jan

$ end
Feb
Inventor
Feb Cases $Purchase Feb End End Inv.
Feb $ end
y Jan
Inv. units Cases Feb. Inventory
Feb usereceived s

Fudge
Boxes:
(250/case)

$75.00

12,500

50 $3,750.00

34,288

145

$10,875.00

14,462

57.85 $4,338.75 51,497

217 $16,275.00

17,215

68.86 $5,164.50

Jam Jars
(96/case)

$40.00

9,600

100 $4,000.00

67,020

734

$29,360.00

13,044

135.88 $5,435.20 85,312

934 $37,360.00

17,396

181.21 $7,248.40

Syrup jars
(96/case)

$60.00

14,400

150 $9,000.00

4,532

50

$3,000.00

14,668

152.79 $9,167.40 6,268

69 $4,140.00

15,024

156.50 $9,390.00

Taffy sacks
(250/case)

$25.00

2,000

5,307

23

$575.00

2,443

Mar Cases Mar

Mar use received $Purchases

$200.00

Mar End
Mar $ end
Mar End Inv.
Inv. units Cases
Inventory

Apr use

9.77

$244.25 8,252

35

$875.00

Apr
End
Apr $ end
Apr
Cases
Apr
Apr End Inv.
Inventory
received $Purchases Inv. units Cases Jan
May use

2,941

11.76

$294.00

May
May End
Cases
May
May End Inv.
May $ end
received $Purchases Inv. units Cases
Inventory

Fudge
Boxes:
(250/case)

34,813

147

$11,025.00

19,152

76.61

$5,745.75

38,102

161

$12,075.00

21,300 85.20 $6,390.00

37,639

159 $11,925.00

23,411

93.64 $7,023.00

Jam Jars
(96/case)

66,120

724

$28,960.00

20,780

216.46

$8,658.40

62,732

687

$27,480.00

24,000 250.00 $10,000.00

67,704

741 $29,640.00

27,432

285.75 $11,430.00

Syrup jars
(96/case)

3,681

41

$2,460.00

15,279

159.16

$9,549.60

3,757

42

$2,520.00

15,554 162.02 $9,721.20

4,252

47

$2,820.00

15,814

164.73 $9,883.80

Taffy sacks
(250/case)

5,087

22

$550.00

3,354

13.42

$335.50

4,574

20

$500.00

5,751

25

$625.00

4,279

3,780 15.12

$378.00

17.12

$428.00

62

Student Handout 19. Physical Count Supplies

Date Purchased
Beg Inv.
4-Jan
3-Feb
2-Mar
5-Apr
2-May

Supplies Supplies
Purchased Used
$2,500.00
$3,000.00
$3,225.00
$3,200.00
$3,580.00
$2,500.00
$2,534.00
$2,000.00
$1,800.00
$2,000.00
$1,600.00

End of
Month
Inventory
$2,275.00
$1,895.00
$1,861.00
$2,061.00
$2,461.00

63

Student Handout 20. Plant, Property, Equipment Schedule

Plant:

Terms
Asset Cost
Original 10 year
Groen Mixer #1 (10 year useful life, five years old as of note @ 5%, 5 years
12/31 prior year)
paid
$54,000.00
Groen Mixer #2 (10 year useful life, purchased 1/1 this 10 year note @
year)
4.5%
$54,000.00
Taffy Pulling Machine #1 (5 years useful life, 2 years
old as of 12/31 prior year)
Paid cash
$3,000.00
Taffy Pulling Machine #2 (5 years useful life, 2 years
old as of 12/31 prior year)
Paid cash
$3,000.00
Taffy Pulling Machine #3 (5 years useful life, 2 years
old as of 12/31 prior year)
Paid cash
$3,000.00
Original 10 year
Alvin Blanch Fruit Processing Equipment (20 year life, note @7%, 2 years
2 years old as of 12/31 prior year)
paid
$96,000.00
Marble Slabs (40 year useful life, 5 years old as of 12/31
prior year)
paid cash
$12,000.00
Viking Stove #1 (20 year useful life, 2 years old as of
12/31 prior year)
Paid cash
$8,400.00
Viking Stove #2 (20 year useful life, purchased this year
1/1)
Paid cash
$8,400.00

Totals
Property:
Factory Building (20 year useful life, 5 years old, as of
12/31 prior year)

Mortgage, 30 year
@ 8%, 5 years paid
Mortgage, 30 year
Store Front (20 year useful life, 2 years old as of 12/31 @ 4.75%, 2 years
prior year)
paid
Land
Paid off

Totals
Equipment:
Delivery Truck #1 (10 year useful life, 10 years old, as of
12/31 prior year, salvage value, $4000)
sold 4/1 for $5,500
36,000 note, @ 6%,
Delivery Truck #2 (10 year useful life, purchased 1/1) 7 year
Cookware #1) 4 years old as of 12/31 prior year
(Depreciation over 2 years)
paid cash
Cookware #2) (Depreciation over 2 years, Purchased
1/1 this year)
paid cash
Pots/Pans #1, 3 years old as of 12/31 prior year
(depreciation over 2 years)
paid cash
Pots/Pans #2 (depreciation over 2 years, purchased 1/1
this year)
paid cash

Totals

$241,800.00

Accumulated
Depreciation
Beginning
Balance 1/1

Monthly
Depreciation

Jan
Jan Int. Principal

Payment

Feb Int.

Mar.
Principal

Mar
Mar Int. Principal Apr Int.

Apr
May
Principal May Int. Principal

$27,000.00

$450.00

$572.75 $148.12

$424.63

$146.35

$426.40

$144.57

$428.18

$142.79

$429.96

$141.00

$431.75

$0.00

$450.00

$559.65

$357.15

201.16

358.49

199.82

$359.83

198.47

361.18

197.11

362.54

$1,200.00

$50.00

$0.00

$1,200.00

$50.00

$0.00

$1,200.00

$50.00

$0.00

$9,600.00

$400.00

$1,500.00

$25.00

$0.00

$840.00

$35.00

$0.00

$0.00

$35.00

$0.00

$42,540.00

$1,545.00

$1,132.40

Monthly
depreciation

202.5

Jan
Jan Int. Principal

Payment

$450,000.00

$112,500.00

$1,875.00

$3,302.00 2886.55

$360,000.00
$90,000.00

$18,000.00
$0.00

$1,500.00
$0.00

$1,878.00 1379.95

$900,000.00

$130,500.00

$3,375.00

accumulated
depreciation

Monthly
depreciation

415.45

Feb Int.
2883.78

$498.05 $1,377.98

Feb
Principal
418.22

Mar Int.
2880.99

$500.02 $1,376.00

Mar
Principal Apr Int.
421.01

2878.18

$502.00 $1,374.01

Apr
May
Principal May Int. Principal
423.82

2875.36

426.64

$503.99 $1,372.02

$505.98

$5,180.00
Jan
Jan Int. Principal

Payment

$28,000.00

$24,000.00

$0.00

$0.00

36,000

300

$525.91

10,500

10,500

8,400

350

42,300

42300

12000

500

137,200.00

76,800.00

1,150.00

525.91

180

345.91

Feb Int.

178.27

Feb
Principal

347.64

Mar Int.

176.53

Mar
Principal Apr Int.

349.38

174.79

Apr
May
Principal May Int. Principal

351.12

173.03

352.88

64

Student Handout 21. Payroll Detail (page 1 of 11)

Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
12
12
12
12
12
12
12
12
Salary
12
12
Salary
Salary
Salary
12
Salary
12
12
12
12
12
12
12
12
12
12
Salary
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/38
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31
12/15-12/31

Pay Date
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
6-Jan
Total

Gross
Fed Tax State Tax
1,108.80
166.32
82.05
1,176.00
176.40
91.73
1,065.60
159.84
78.85
1,195.20
179.28
93.23
1,185.60
177.84
92.48
1,190.40
178.56
92.85
1,233.60
185.04
96.22
960.00
144.00
71.04
2,000.00
500.00
156.00
1,137.60
170.64
84.18
1,459.20
218.88
113.82
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
907.20
136.08
67.13
3,000.00
750.00
234.00
1,209.60
181.44
94.35
1,171.20
175.68
91.35
1,180.80
177.12
92.10
1,200.00
180.00
93.60
897.60
134.64
66.42
1,128.00
169.20
83.47
1,468.80
220.32
114.57
1,248.00
187.20
97.34
1,248.00
187.20
97.34
1,224.00
183.60
95.47
2,500.00
625.00
195.00
1,190.40
178.56
92.85
955.20
143.28
70.68
1,104.00
165.60
81.70
1,449.60
217.44
113.07
1,185.60
177.84
92.48
936.00
140.40
69.26
1,176.00
176.40
91.73
1,180.80
177.12
92.10
1,200.00
180.00
93.60
1,248.00
187.20
97.34
931.20
139.68
68.91
1,075.20
161.28
79.56
1,488.00
223.20
116.06
1,156.80
173.52
90.23
883.20
132.48
65.36
1,099.20
164.88
81.34
1,156.80
173.52
90.23
1,977.60
494.40
154.25
1,243.20
186.48
96.97
1,190.40
178.56
92.85
1,209.60
181.44
94.35
2,006.40
501.60
156.50
1,233.60
185.04
96.22
888.00
133.20
65.71
1,084.80
162.72
80.28
1,531.20
229.68
119.43
1,118.40
167.76
82.76
931.20
139.68
68.91
2,011.20
502.80
156.87
1,142.40
171.36
84.54

FICA
0.0765 Net (Cash)
84.82
775.61
89.96
817.91
81.52
745.39
91.43
831.26
90.70
824.58
91.07
827.92
94.37
857.97
73.44
671.52
153.00
1,191.00
87.03
795.75
111.63
1,014.87
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
69.40
634.59
229.50
1,786.50
92.53
841.28
89.60
814.57
90.33
821.25
91.80
834.60
68.67
627.87
86.29
789.04
112.36
1,021.55
95.47
867.99
95.47
867.99
93.64
851.29
191.25
1,488.75
91.07
827.92
73.07
668.17
84.46
772.24
110.89
1,008.20
90.70
824.58
71.60
654.74
89.96
817.91
90.33
821.25
91.80
834.60
95.47
867.99
71.24
651.37
82.25
752.11
113.83
1,034.91
88.50
804.55
67.56
617.80
84.09
768.89
88.50
804.55
151.29
1,177.66
95.10
864.65
91.07
827.92
92.53
841.28
153.49
1,194.81
94.37
857.97
67.93
621.16
82.99
758.81
117.14
1,064.95
85.56
782.32
71.24
651.37
153.86
1,197.67
87.39
799.11

79,079.20 14,211.40

6,049.56

6,090.73

52,727.51

65

Student Handout 21. Payroll Detail (page 2 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
11
11
11
11
11
11
11
11
Salary
11
11
Salary
Salary
Salary
11
Salary
11
11
11
11
11
11
11
11
11
11
Salary
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
01/01-01/15 20-Jan
20-Jan
Total

Gross
Fed Tax State Tax
1,016.40
152.46
75.21
1,078.00
161.70
84.08
976.80
146.52
72.28
1,095.60
164.34
85.46
1,086.80
163.02
84.77
1,091.20
163.68
85.11
1,130.80
169.62
88.20
880.00
132.00
65.12
2,000.00
500.00
156.00
1,042.80
156.42
77.17
1,337.60
200.64
104.33
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
831.60
124.74
61.54
3,000.00
750.00
234.00
1,108.80
166.32
86.49
1,073.60
161.04
83.74
1,082.40
162.36
84.43
1,100.00
165.00
85.80
822.80
123.42
60.89
1,034.00
155.10
76.52
1,346.40
201.96
105.02
1,144.00
171.60
89.23
1,144.00
171.60
89.23
1,122.00
168.30
87.52
2,500.00
625.00
195.00
1,091.20
163.68
85.11
875.60
131.34
64.79
1,012.00
151.80
74.89
1,328.80
199.32
103.65
1,086.80
163.02
84.77
858.00
128.70
63.49
1,078.00
161.70
84.08
1,082.40
162.36
84.43
1,100.00
165.00
85.80
1,144.00
171.60
89.23
853.60
128.04
63.17
985.60
147.84
72.93
1,364.00
204.60
106.39
1,060.40
159.06
82.71
809.60
121.44
59.91
1,007.60
151.14
74.56
1,060.40
159.06
82.71
1,812.80
453.20
141.40
1,139.60
170.94
88.89
1,091.20
163.68
85.11
1,108.80
166.32
86.49
1,839.20
459.80
143.46
1,130.80
169.62
88.20
814.00
122.10
60.24
994.40
149.16
73.59
1,403.60
210.54
109.48
1,025.20
153.78
75.86
853.60
128.04
63.17
1,843.60
460.90
143.80
1,047.20
157.08
77.49

FICA
0.0765 Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

73,947.60 13,391.70

5,657.01

5,696.94

49,201.95

66

Student Handout 21. Payroll Detail (page 3 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
10
10
10
10
10
10
10
10
Salary
10
10
Salary
Salary
Salary
10
Salary
10
10
10
10
10
10
10
10
10
10
Salary
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
01/16-01/31
3-Feb
3-Feb
Total

Gross
Fed Tax State Tax
924.00
138.60
68.38
980.00
147.00
76.44
888.00
133.20
65.71
996.00
149.40
77.69
988.00
148.20
77.06
992.00
148.80
77.38
1,028.00
154.20
80.18
800.00
120.00
59.20
2,000.00
500.00
156.00
948.00
142.20
70.15
1,216.00
182.40
94.85
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
756.00
113.40
55.94
3,000.00
750.00
234.00
1,008.00
151.20
78.62
976.00
146.40
76.13
984.00
147.60
76.75
1,000.00
150.00
78.00
748.00
112.20
55.35
940.00
141.00
69.56
1,224.00
183.60
95.47
1,040.00
156.00
81.12
1,040.00
156.00
81.12
1,020.00
153.00
79.56
2,500.00
625.00
195.00
992.00
148.80
77.38
796.00
119.40
58.90
920.00
138.00
68.08
1,208.00
181.20
94.22
988.00
148.20
77.06
780.00
117.00
57.72
980.00
147.00
76.44
984.00
147.60
76.75
1,000.00
150.00
78.00
1,040.00
156.00
81.12
776.00
116.40
57.42
896.00
134.40
66.30
1,240.00
186.00
96.72
964.00
144.60
75.19
736.00
110.40
54.46
916.00
137.40
67.78
964.00
144.60
75.19
1,648.00
412.00
128.54
1,036.00
155.40
80.81
992.00
148.80
77.38
1,008.00
151.20
78.62
1,672.00
418.00
130.42
1,028.00
154.20
80.18
740.00
111.00
54.76
904.00
135.60
66.90
1,276.00
191.40
99.53
932.00
139.80
68.97
776.00
116.40
57.42
1,676.00
419.00
130.73
952.00
142.80
70.45

FICA
0.0765 Net (Cash)
70.69
646.33
74.97
681.59
67.93
621.16
76.19
692.72
75.58
687.16
75.89
689.93
78.64
714.98
61.20
559.60
153.00
1,191.00
72.52
663.13
93.02
845.73
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
57.83
528.83
229.50
1,786.50
77.11
701.07
74.66
678.81
75.28
684.37
76.50
695.50
57.22
523.23
71.91
657.53
93.64
851.29
79.56
723.32
79.56
723.32
78.03
709.41
191.25
1,488.75
75.89
689.93
60.89
556.81
70.38
643.54
92.41
840.17
75.58
687.16
59.67
545.61
74.97
681.59
75.28
684.37
76.50
695.50
79.56
723.32
59.36
542.82
68.54
626.76
94.86
862.42
73.75
670.46
56.30
514.84
70.07
640.75
73.75
670.46
126.07
981.39
79.25
720.54
75.89
689.93
77.11
701.07
127.91
995.67
78.64
714.98
56.61
517.63
69.16
632.34
97.61
887.46
71.30
651.93
59.36
542.82
128.21
998.06
72.83
665.92

68,816.00 12,572.00

5,264.39

5,303.10

45,676.51

67

Student Handout 21. Payroll Detail (page 4 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
11
11
11
11
11
11
11
11
Salary
11
11
Salary
Salary
Salary
11
Salary
11
11
11
11
11
11
11
11
11
11
Salary
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
02/01-02/15 18-Feb
18-Feb
Total

Gross
Fed Tax State Tax
1,016.40
152.46
75.21
1,078.00
161.70
84.08
976.80
146.52
72.28
1,095.60
164.34
85.46
1,086.80
163.02
84.77
1,091.20
163.68
85.11
1,130.80
169.62
88.20
880.00
132.00
65.12
2,000.00
500.00
156.00
1,042.80
156.42
77.17
1,337.60
200.64
104.33
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
831.60
124.74
61.54
3,000.00
750.00
234.00
1,108.80
166.32
86.49
1,073.60
161.04
83.74
1,082.40
162.36
84.43
1,100.00
165.00
85.80
822.80
123.42
60.89
1,034.00
155.10
76.52
1,346.40
201.96
105.02
1,144.00
171.60
89.23
1,144.00
171.60
89.23
1,122.00
168.30
87.52
2,500.00
625.00
195.00
1,091.20
163.68
85.11
875.60
131.34
64.79
1,012.00
151.80
74.89
1,328.80
199.32
103.65
1,086.80
163.02
84.77
858.00
128.70
63.49
1,078.00
161.70
84.08
1,082.40
162.36
84.43
1,100.00
165.00
85.80
1,144.00
171.60
89.23
853.60
128.04
63.17
985.60
147.84
72.93
1,364.00
204.60
106.39
1,060.40
159.06
82.71
809.60
121.44
59.91
1,007.60
151.14
74.56
1,060.40
159.06
82.71
1,812.80
453.20
141.40
1,139.60
170.94
88.89
1,091.20
163.68
85.11
1,108.80
166.32
86.49
1,839.20
459.80
143.46
1,130.80
169.62
88.20
814.00
122.10
60.24
994.40
149.16
73.59
1,403.60
210.54
109.48
1,025.20
153.78
75.86
853.60
128.04
63.17
1,843.60
460.90
143.80
1,047.20
157.08
77.49

FICA
0.0765 Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

73,947.60 13,391.70

5,657.01

5,696.94

49,201.95

68

Student Handout 21. Payroll Detail (page 5 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
9
9
9
9
9
9
9
9
Salary
9
9
Salary
Salary
Salary
9
Salary
9
9
9
9
9
9
9
9
9
9
Salary
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9
9

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
02/16-02/28
3-Mar
3-Mar
Total

Gross
Fed Tax State Tax
831.60
124.74
61.54
882.00
132.30
68.80
799.20
119.88
59.14
896.40
134.46
69.92
889.20
133.38
69.36
892.80
133.92
69.64
925.20
138.78
72.17
720.00
108.00
53.28
2,000.00
500.00
156.00
853.20
127.98
63.14
1,094.40
164.16
85.36
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
680.40
102.06
50.35
3,000.00
750.00
234.00
907.20
136.08
70.76
878.40
131.76
68.52
885.60
132.84
69.08
900.00
135.00
70.20
673.20
100.98
49.82
846.00
126.90
62.60
1,101.60
165.24
85.92
936.00
140.40
73.01
936.00
140.40
73.01
918.00
137.70
71.60
2,500.00
625.00
195.00
892.80
133.92
69.64
716.40
107.46
53.01
828.00
124.20
61.27
1,087.20
163.08
84.80
889.20
133.38
69.36
702.00
105.30
51.95
882.00
132.30
68.80
885.60
132.84
69.08
900.00
135.00
70.20
936.00
140.40
73.01
698.40
104.76
51.68
806.40
120.96
59.67
1,116.00
167.40
87.05
867.60
130.14
67.67
662.40
99.36
49.02
824.40
123.66
61.01
867.60
130.14
67.67
1,483.20
370.80
115.69
932.40
139.86
72.73
892.80
133.92
69.64
907.20
136.08
70.76
1,504.80
376.20
117.37
925.20
138.78
72.17
666.00
99.90
49.28
813.60
122.04
60.21
1,148.40
172.26
89.58
838.80
125.82
62.07
698.40
104.76
51.68
1,508.40
377.10
117.66
856.80
128.52
63.40

FICA
0.0765 Net (Cash)
63.62
581.70
67.47
613.43
61.14
559.04
68.57
623.45
68.02
618.44
68.30
620.94
70.78
643.47
55.08
503.64
153.00
1,191.00
65.27
596.81
83.72
761.16
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
52.05
475.94
229.50
1,786.50
69.40
630.96
67.20
610.92
67.75
615.93
68.85
625.95
51.50
470.90
64.72
591.78
84.27
766.17
71.60
650.99
71.60
650.99
70.23
638.47
191.25
1,488.75
68.30
620.94
54.80
501.13
63.34
579.19
83.17
756.15
68.02
618.44
53.70
491.05
67.47
613.43
67.75
615.93
68.85
625.95
71.60
650.99
53.43
488.53
61.69
564.08
85.37
776.18
66.37
603.42
50.67
463.35
63.07
576.66
66.37
603.42
113.46
883.25
71.33
648.48
68.30
620.94
69.40
630.96
115.12
896.11
70.78
643.47
50.95
465.87
62.24
569.11
87.85
798.71
64.17
586.74
53.43
488.53
115.39
898.25
65.55
599.33

63,684.40 11,752.30

4,871.83

4,909.35

42,150.92

69

Student Handout 21. Payroll Detail (page 6 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
11
11
11
11
11
11
11
11
Salary
11
11
Salary
Salary
Salary
11
Salary
11
11
11
11
11
11
11
11
11
11
Salary
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
03/01-03/15 18-Mar
18-Mar
Total

Gross
Fed Tax State Tax
1,016.40
152.46
75.21
1,078.00
161.70
84.08
976.80
146.52
72.28
1,095.60
164.34
85.46
1,086.80
163.02
84.77
1,091.20
163.68
85.11
1,130.80
169.62
88.20
880.00
132.00
65.12
2,000.00
500.00
156.00
1,042.80
156.42
77.17
1,337.60
200.64
104.33
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
831.60
124.74
61.54
3,000.00
750.00
234.00
1,108.80
166.32
86.49
1,073.60
161.04
83.74
1,082.40
162.36
84.43
1,100.00
165.00
85.80
822.80
123.42
60.89
1,034.00
155.10
76.52
1,346.40
201.96
105.02
1,144.00
171.60
89.23
1,144.00
171.60
89.23
1,122.00
168.30
87.52
2,500.00
625.00
195.00
1,091.20
163.68
85.11
875.60
131.34
64.79
1,012.00
151.80
74.89
1,328.80
199.32
103.65
1,086.80
163.02
84.77
858.00
128.70
63.49
1,078.00
161.70
84.08
1,082.40
162.36
84.43
1,100.00
165.00
85.80
1,144.00
171.60
89.23
853.60
128.04
63.17
985.60
147.84
72.93
1,364.00
204.60
106.39
1,060.40
159.06
82.71
809.60
121.44
59.91
1,007.60
151.14
74.56
1,060.40
159.06
82.71
1,812.80
453.20
141.40
1,139.60
170.94
88.89
1,091.20
163.68
85.11
1,108.80
166.32
86.49
1,839.20
459.80
143.46
1,130.80
169.62
88.20
814.00
122.10
60.24
994.40
149.16
73.59
1,403.60
210.54
109.48
1,025.20
153.78
75.86
853.60
128.04
63.17
1,843.60
460.90
143.80
1,047.20
157.08
77.49

FICA
0.0765 Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

73,947.60 13,391.70

5,657.01

5,696.94

49,201.95

70

Student Handout 21. Payroll Detail (page 7 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
12
12
12
12
12
12
12
12
Salary
12
12
Salary
Salary
Salary
12
Salary
12
12
12
12
12
12
12
12
12
12
Salary
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
03/16-03/31
5-Apr
5-Apr
Total

Gross
Fed Tax State Tax
1,108.80
166.32
82.05
1,176.00
176.40
91.73
1,065.60
159.84
78.85
1,195.20
179.28
93.23
1,185.60
177.84
92.48
1,190.40
178.56
92.85
1,233.60
185.04
96.22
960.00
144.00
71.04
2,000.00
500.00
156.00
1,137.60
170.64
84.18
1,459.20
218.88
113.82
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
907.20
136.08
67.13
3,000.00
750.00
234.00
1,209.60
181.44
94.35
1,171.20
175.68
91.35
1,180.80
177.12
92.10
1,200.00
180.00
93.60
897.60
134.64
66.42
1,128.00
169.20
83.47
1,468.80
220.32
114.57
1,248.00
187.20
97.34
1,248.00
187.20
97.34
1,224.00
183.60
95.47
2,500.00
625.00
195.00
1,190.40
178.56
92.85
955.20
143.28
70.68
1,104.00
165.60
81.70
1,449.60
217.44
113.07
1,185.60
177.84
92.48
936.00
140.40
69.26
1,176.00
176.40
91.73
1,180.80
177.12
92.10
1,200.00
180.00
93.60
1,248.00
187.20
97.34
931.20
139.68
68.91
1,075.20
161.28
79.56
1,488.00
223.20
116.06
1,156.80
173.52
90.23
883.20
132.48
65.36
1,099.20
164.88
81.34
1,156.80
173.52
90.23
1,977.60
494.40
154.25
1,243.20
186.48
96.97
1,190.40
178.56
92.85
1,209.60
181.44
94.35
2,006.40
501.60
156.50
1,233.60
185.04
96.22
888.00
133.20
65.71
1,084.80
162.72
80.28
1,531.20
229.68
119.43
1,118.40
167.76
82.76
931.20
139.68
68.91
2,011.20
502.80
156.87
1,142.40
171.36
84.54

FICA
0.0765 Net (Cash)
84.82
775.61
89.96
817.91
81.52
745.39
91.43
831.26
90.70
824.58
91.07
827.92
94.37
857.97
73.44
671.52
153.00
1,191.00
87.03
795.75
111.63
1,014.87
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
69.40
634.59
229.50
1,786.50
92.53
841.28
89.60
814.57
90.33
821.25
91.80
834.60
68.67
627.87
86.29
789.04
112.36
1,021.55
95.47
867.99
95.47
867.99
93.64
851.29
191.25
1,488.75
91.07
827.92
73.07
668.17
84.46
772.24
110.89
1,008.20
90.70
824.58
71.60
654.74
89.96
817.91
90.33
821.25
91.80
834.60
95.47
867.99
71.24
651.37
82.25
752.11
113.83
1,034.91
88.50
804.55
67.56
617.80
84.09
768.89
88.50
804.55
151.29
1,177.66
95.10
864.65
91.07
827.92
92.53
841.28
153.49
1,194.81
94.37
857.97
67.93
621.16
82.99
758.81
117.14
1,064.95
85.56
782.32
71.24
651.37
153.86
1,197.67
87.39
799.11

79,079.20 14,211.40

6,049.56

6,090.73

52,727.51

71

Student Handout 21. Payroll Detail (page 8 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
11
11
11
11
11
11
11
11
Salary
11
11
Salary
Salary
Salary
11
Salary
11
11
11
11
11
11
11
11
11
11
Salary
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
04/01-04/15 20-Apr
20-Apr
Total

Gross
Fed Tax State Tax
1,016.40
152.46
75.21
1,078.00
161.70
84.08
976.80
146.52
72.28
1,095.60
164.34
85.46
1,086.80
163.02
84.77
1,091.20
163.68
85.11
1,130.80
169.62
88.20
880.00
132.00
65.12
2,000.00
500.00
156.00
1,042.80
156.42
77.17
1,337.60
200.64
104.33
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
831.60
124.74
61.54
3,000.00
750.00
234.00
1,108.80
166.32
86.49
1,073.60
161.04
83.74
1,082.40
162.36
84.43
1,100.00
165.00
85.80
822.80
123.42
60.89
1,034.00
155.10
76.52
1,346.40
201.96
105.02
1,144.00
171.60
89.23
1,144.00
171.60
89.23
1,122.00
168.30
87.52
2,500.00
625.00
195.00
1,091.20
163.68
85.11
875.60
131.34
64.79
1,012.00
151.80
74.89
1,328.80
199.32
103.65
1,086.80
163.02
84.77
858.00
128.70
63.49
1,078.00
161.70
84.08
1,082.40
162.36
84.43
1,100.00
165.00
85.80
1,144.00
171.60
89.23
853.60
128.04
63.17
985.60
147.84
72.93
1,364.00
204.60
106.39
1,060.40
159.06
82.71
809.60
121.44
59.91
1,007.60
151.14
74.56
1,060.40
159.06
82.71
1,812.80
453.20
141.40
1,139.60
170.94
88.89
1,091.20
163.68
85.11
1,108.80
166.32
86.49
1,839.20
459.80
143.46
1,130.80
169.62
88.20
814.00
122.10
60.24
994.40
149.16
73.59
1,403.60
210.54
109.48
1,025.20
153.78
75.86
853.60
128.04
63.17
1,843.60
460.90
143.80
1,047.20
157.08
77.49

FICA
0.0765 Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

73,947.60 13,391.70

5,657.01

5,696.94

49,201.95

72

Student Handout 21. Payroll Detail (page 9 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
11
11
11
11
11
11
11
11
Salary
11
11
Salary
Salary
Salary
11
Salary
11
11
11
11
11
11
11
11
11
11
Salary
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
Pay Date
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
04/16-04/30 5-May
5-May
Total

Gross
Fed Tax State Tax
1,016.40
152.46
75.21
1,078.00
161.70
84.08
976.80
146.52
72.28
1,095.60
164.34
85.46
1,086.80
163.02
84.77
1,091.20
163.68
85.11
1,130.80
169.62
88.20
880.00
132.00
65.12
2,000.00
500.00
156.00
1,042.80
156.42
77.17
1,337.60
200.64
104.33
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
831.60
124.74
61.54
3,000.00
750.00
234.00
1,108.80
166.32
86.49
1,073.60
161.04
83.74
1,082.40
162.36
84.43
1,100.00
165.00
85.80
822.80
123.42
60.89
1,034.00
155.10
76.52
1,346.40
201.96
105.02
1,144.00
171.60
89.23
1,144.00
171.60
89.23
1,122.00
168.30
87.52
2,500.00
625.00
195.00
1,091.20
163.68
85.11
875.60
131.34
64.79
1,012.00
151.80
74.89
1,328.80
199.32
103.65
1,086.80
163.02
84.77
858.00
128.70
63.49
1,078.00
161.70
84.08
1,082.40
162.36
84.43
1,100.00
165.00
85.80
1,144.00
171.60
89.23
853.60
128.04
63.17
985.60
147.84
72.93
1,364.00
204.60
106.39
1,060.40
159.06
82.71
809.60
121.44
59.91
1,007.60
151.14
74.56
1,060.40
159.06
82.71
1,812.80
453.20
141.40
1,139.60
170.94
88.89
1,091.20
163.68
85.11
1,108.80
166.32
86.49
1,839.20
459.80
143.46
1,130.80
169.62
88.20
814.00
122.10
60.24
994.40
149.16
73.59
1,403.60
210.54
109.48
1,025.20
153.78
75.86
853.60
128.04
63.17
1,843.60
460.90
143.80
1,047.20
157.08
77.49

FICA
0.0765 Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

73,947.60 13,391.70

5,657.01

5,696.94

49,201.95

73

Student Handout 21. Payroll Detail (page 10 of 11)

Payroll
Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Fed
Tax State Tax
Rate
Rate
Wage
0.15
0.074
$11.55
0.15
0.078
$12.25
0.15
0.074
$11.10
0.15
0.078
$12.45
0.15
0.078
$12.35
0.15
0.078
$12.40
0.15
0.078
$12.85
0.15
0.074
$10.00
0.25
0.078 $48,000.00
0.15
0.074
$11.85
0.15
0.078
$15.20
0.25
0.078 $48,000.00
0.25
0.078 $96,000.00
0.25
0.078 $96,000.00
0.15
0.074
$9.45
0.25
0.078 $72,000.00
0.15
0.078
$12.60
0.15
0.078
$12.20
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.074
$9.35
0.15
0.074
$11.75
0.15
0.078
$15.30
0.15
0.078
$13.00
0.15
0.078
$13.00
0.15
0.078
$12.75
0.25
0.078 $60,000.00
0.15
0.078
$12.40
0.15
0.074
$9.95
0.15
0.074
$11.50
0.15
0.078
$15.10
0.15
0.078
$12.35
0.15
0.074
$9.75
0.15
0.078
$12.25
0.15
0.078
$12.30
0.15
0.078
$12.50
0.15
0.078
$13.00
0.15
0.074
$9.70
0.15
0.074
$11.20
0.15
0.078
$15.50
0.15
0.078
$12.05
0.15
0.074
$9.20
0.15
0.074
$11.45
0.15
0.078
$12.05
0.25
0.078
$20.60
0.15
0.078
$12.95
0.15
0.078
$12.40
0.15
0.078
$12.60
0.25
0.078
$20.90
0.15
0.078
$12.85
0.15
0.074
$9.25
0.15
0.074
$11.30
0.15
0.078
$15.95
0.15
0.074
$11.65
0.15
0.074
$9.70
0.25
0.078
$20.95
0.15
0.074
$11.90

Days
10
10
10
10
10
10
10
10
Salary
10
10
Salary
Salary
Salary
10
Salary
10
10
10
10
10
10
10
10
10
10
Salary
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10

Hrs
8
8
8
8
8
8
8
8
Salary
8
8
Salary
Salary
Salary
8
Salary
8
8
8
8
8
8
8
8
8
8
Salary
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

Pay Period
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15
05/01-05/15

Pay Date
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
19-May
Total

Gross
Fed Tax State Tax
924.00
138.60
68.38
980.00
147.00
76.44
888.00
133.20
65.71
996.00
149.40
77.69
988.00
148.20
77.06
992.00
148.80
77.38
1,028.00
154.20
80.18
800.00
120.00
59.20
2,000.00
500.00
156.00
948.00
142.20
70.15
1,216.00
182.40
94.85
2,000.00
500.00
156.00
4,000.00 1,000.00
312.00
4,000.00 1,000.00
312.00
756.00
113.40
55.94
3,000.00
750.00
234.00
1,008.00
151.20
78.62
976.00
146.40
76.13
984.00
147.60
76.75
1,000.00
150.00
78.00
748.00
112.20
55.35
940.00
141.00
69.56
1,224.00
183.60
95.47
1,040.00
156.00
81.12
1,040.00
156.00
81.12
1,020.00
153.00
79.56
2,500.00
625.00
195.00
992.00
148.80
77.38
796.00
119.40
58.90
920.00
138.00
68.08
1,208.00
181.20
94.22
988.00
148.20
77.06
780.00
117.00
57.72
980.00
147.00
76.44
984.00
147.60
76.75
1,000.00
150.00
78.00
1,040.00
156.00
81.12
776.00
116.40
57.42
896.00
134.40
66.30
1,240.00
186.00
96.72
964.00
144.60
75.19
736.00
110.40
54.46
916.00
137.40
67.78
964.00
144.60
75.19
1,648.00
412.00
128.54
1,036.00
155.40
80.81
992.00
148.80
77.38
1,008.00
151.20
78.62
1,672.00
418.00
130.42
1,028.00
154.20
80.18
740.00
111.00
54.76
904.00
135.60
66.90
1,276.00
191.40
99.53
932.00
139.80
68.97
776.00
116.40
57.42
1,676.00
419.00
130.73
952.00
142.80
70.45

FICA
0.0765 Net (Cash)
70.69
646.33
74.97
681.59
67.93
621.16
76.19
692.72
75.58
687.16
75.89
689.93
78.64
714.98
61.20
559.60
153.00
1,191.00
72.52
663.13
93.02
845.73
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
57.83
528.83
229.50
1,786.50
77.11
701.07
74.66
678.81
75.28
684.37
76.50
695.50
57.22
523.23
71.91
657.53
93.64
851.29
79.56
723.32
79.56
723.32
78.03
709.41
191.25
1,488.75
75.89
689.93
60.89
556.81
70.38
643.54
92.41
840.17
75.58
687.16
59.67
545.61
74.97
681.59
75.28
684.37
76.50
695.50
79.56
723.32
59.36
542.82
68.54
626.76
94.86
862.42
73.75
670.46
56.30
514.84
70.07
640.75
73.75
670.46
126.07
981.39
79.25
720.54
75.89
689.93
77.11
701.07
127.91
995.67
78.64
714.98
56.61
517.63
69.16
632.34
97.61
887.46
71.30
651.93
59.36
542.82
128.21
998.06
72.83
665.92

68,816.00 12,572.00

5,264.39

5,303.10

45,676.51

74

Student Handout 21. Payroll Detail (page 11 of 11)

Payroll
Fed
Tax State Tax
Name
Rate
Rate
Wage
Days
Hrs
Pay Period
Pay Date
Alden, Hank
0.15
0.074
$11.55
11
8
05/16-05/30
3-Jun
Allen, Claudia
0.15
0.078
$12.25
11
8
05/16-05/30
3-Jun
Anderson, Jeff
0.15
0.074
$11.10
11
8
05/16-05/30
3-Jun
Arnold, Dennis
0.15
0.078
$12.45
11
8
05/16-05/30
3-Jun
Baker, Ted
0.15
0.078
$12.35
11
8
05/16-05/30
3-Jun
Bates, Joseph
0.15
0.078
$12.40
11
8
05/16-05/30
3-Jun
Birch, Dale
0.15
0.078
$12.85
11
8
05/16-05/30
3-Jun
Carrillo, Larry
0.15
0.074
$10.00
11
8
05/16-05/30
3-Jun
Chang, Yee-Ling
0.25
0.078 $48,000.00 Salary Salary
05/16-05/30
3-Jun
Coates, Gregory
0.15
0.074
$11.85
11
8
05/16-05/30
3-Jun
Dalley, Leisa
0.15
0.078
$15.20
11
8
05/16-05/30
3-Jun
Davis, Alfonso
0.25
0.078 $48,000.00 Salary Salary
05/16-05/30
3-Jun
Driggs, Elsie
0.25
0.078 $96,000.00 Salary Salary
05/16-05/30
3-Jun
Driggs, John
0.25
0.078 $96,000.00 Salary Salary
05/16-05/30
3-Jun
Driggs, Marlee
0.15
0.074
$9.45
11
8
05/16-05/30
3-Jun
Driggs, Meredith
0.25
0.078 $72,000.00 Salary Salary
05/16-05/30
3-Jun
Egbert, Justin
0.15
0.078
$12.60
11
8
05/16-05/30
3-Jun
Felt, Glen
0.15
0.078
$12.20
11
8
05/16-05/30
3-Jun
Gardner, Lola
0.15
0.078
$12.30
11
8
05/16-05/30
3-Jun
Haderlie, Mark
0.15
0.078
$12.50
11
8
05/16-05/30
3-Jun
Hastings, Douglas
0.15
0.074
$9.35
11
8
05/16-05/30
3-Jun
Hatch, Deirdre
0.15
0.074
$11.75
11
8
05/16-05/30
3-Jun
Hill, Paul
0.15
0.078
$15.30
11
8
05/16-05/30
3-Jun
Johnson, Brenden
0.15
0.078
$13.00
11
8
05/16-05/30
3-Jun
Kunz, Pamela
0.15
0.078
$13.00
11
8
05/16-05/30
3-Jun
Larson, Ellen
0.15
0.078
$12.75
11
8
05/16-05/30
3-Jun
Martinez, Diego
0.25
0.078 $60,000.00 Salary Salary
05/16-05/30
3-Jun
Martinez, Luis
0.15
0.078
$12.40
11
8
05/16-05/30
3-Jun
Merritt, Mitch
0.15
0.074
$9.95
11
8
05/16-05/30
3-Jun
Miller, Shana
0.15
0.074
$11.50
11
8
05/16-05/30
3-Jun
Mosier, Skip
0.15
0.078
$15.10
11
8
05/16-05/30
3-Jun
Nelson, Ginny
0.15
0.078
$12.35
11
8
05/16-05/30
3-Jun
Newman, Darla
0.15
0.074
$9.75
11
8
05/16-05/30
3-Jun
Parker, Clifford
0.15
0.078
$12.25
11
8
05/16-05/30
3-Jun
Peterson, Bruce
0.15
0.078
$12.30
11
8
05/16-05/30
3-Jun
Pratt, Ward
0.15
0.078
$12.50
11
8
05/16-05/30
3-Jun
Richins, Chris
0.15
0.078
$13.00
11
8
05/16-05/30
3-Jun
Roberts, Reed
0.15
0.074
$9.70
11
8
05/16-05/30
3-Jun
Russell, Sage
0.15
0.074
$11.20
11
8
05/16-05/30
3-Jun
Sanchez, Angelina
0.15
0.078
$15.50
11
8
05/16-05/30
3-Jun
Sanderson, Randy
0.15
0.078
$12.05
11
8
05/16-05/30
3-Jun
Sessions, Brenda
0.15
0.074
$9.20
11
8
05/16-05/30
3-Jun
Skinner, Donald
0.15
0.074
$11.45
11
8
05/16-05/30
3-Jun
Smith, Sergio
0.15
0.078
$12.05
11
8
05/16-05/30
3-Jun
Squires, Spud
0.25
0.078
$20.60
11
8
05/16-05/30
3-Jun
Taylor, Rhonda
0.15
0.078
$12.95
11
8
05/16-05/30
3-Jun
Thompson, Wilma
0.15
0.078
$12.40
11
8
05/16-05/30
3-Jun
Turner, Luella
0.15
0.078
$12.60
11
8
05/16-05/30
3-Jun
Villarreal, Consuelo
0.25
0.078
$20.90
11
8
05/16-05/30
3-Jun
Waddell, Jerald
0.15
0.078
$12.85
11
8
05/16-05/30
3-Jun
Wade, Gary
0.15
0.074
$9.25
11
8
05/16-05/30
3-Jun
Weeks, Clarissa
0.15
0.074
$11.30
11
8
05/16-05/30
3-Jun
Weston, Tomi
0.15
0.078
$15.95
11
8
05/16-05/30
3-Jun
Wilson, Dale
0.15
0.074
$11.65
11
8
05/16-05/30
3-Jun
Wilson, Lori
0.15
0.074
$9.70
11
8
05/16-05/30
3-Jun
Wood, Grant
0.25
0.078
$20.95
11
8
05/16-05/30
3-Jun
Young, Talon
0.15
0.074
$11.90
11
8
05/16-05/30
3-Jun
Assume days worked per pay period are correct (as they differ by calendar year)
Sum of Sum
Sum of
Row Labels
Gross FUTA
SUTA Tax cash
Jan
232106 1756.84
1160.53 2917
Feb
142764
821.11
713.81 1535
Mar
137632
525.15
688.16 1213
Apr
153027
88.94
737.1
826
May
142764
0
633.81 633.8
Grand Total
808292 3192.04
3933.41
FUTA = Federal Unemployment Tax
SUTA= Idaho State Unemployment Tax
FUTA Federal: 0.008 times first 7,000 of wages per
employee

Gross
1,016.40
1,078.00
976.80
1,095.60
1,086.80
1,091.20
1,130.80
880.00
2,000.00
1,042.80
1,337.60
2,000.00
4,000.00
4,000.00
831.60
3,000.00
1,108.80
1,073.60
1,082.40
1,100.00
822.80
1,034.00
1,346.40
1,144.00
1,144.00
1,122.00
2,500.00
1,091.20
875.60
1,012.00
1,328.80
1,086.80
858.00
1,078.00
1,082.40
1,100.00
1,144.00
853.60
985.60
1,364.00
1,060.40
809.60
1,007.60
1,060.40
1,812.80
1,139.60
1,091.20
1,108.80
1,839.20
1,130.80
814.00
994.40
1,403.60
1,025.20
853.60
1,843.60
1,047.20

Fed Tax State Tax

152.46
75.21
161.70
84.08
146.52
72.28
164.34
85.46
163.02
84.77
163.68
85.11
169.62
88.20
132.00
65.12
500.00
156.00
156.42
77.17
200.64
104.33
500.00
156.00
1,000.00
312.00
1,000.00
312.00
124.74
61.54
750.00
234.00
166.32
86.49
161.04
83.74
162.36
84.43
165.00
85.80
123.42
60.89
155.10
76.52
201.96
105.02
171.60
89.23
171.60
89.23
168.30
87.52
625.00
195.00
163.68
85.11
131.34
64.79
151.80
74.89
199.32
103.65
163.02
84.77
128.70
63.49
161.70
84.08
162.36
84.43
165.00
85.80
171.60
89.23
128.04
63.17
147.84
72.93
204.60
106.39
159.06
82.71
121.44
59.91
151.14
74.56
159.06
82.71
453.20
141.40
170.94
88.89
163.68
85.11
166.32
86.49
459.80
143.46
169.62
88.20
122.10
60.24
149.16
73.59
210.54
109.48
153.78
75.86
128.04
63.17
460.90
143.80
157.08
77.49

FICA
0.0765
Net (Cash)
77.75
710.98
82.47
749.75
74.73
683.27
83.81
761.99
83.14
755.87
83.48
758.93
86.51
786.47
67.32
615.56
153.00
1,191.00
79.77
729.44
102.33
930.30
153.00
1,191.00
306.00
2,382.00
306.00
2,382.00
63.62
581.70
229.50
1,786.50
84.82
771.17
82.13
746.69
82.80
752.81
84.15
765.05
62.94
575.55
79.10
723.28
103.00
936.42
87.52
795.65
87.52
795.65
85.83
780.35
191.25
1,488.75
83.48
758.93
66.98
612.49
77.42
707.89
101.65
924.18
83.14
755.87
65.64
600.17
82.47
749.75
82.80
752.81
84.15
765.05
87.52
795.65
65.30
597.09
75.40
689.43
104.35
948.66
81.12
737.51
61.93
566.32
77.08
704.82
81.12
737.51
138.68
1,079.52
87.18
792.59
83.48
758.93
84.82
771.17
140.70
1,095.24
86.51
786.47
62.27
569.39
76.07
695.58
107.38
976.20
78.43
717.13
65.30
597.09
141.04
1,097.86
80.11
732.52

State Unemployment: 0.005 times first 33,200 of wages per

j employee
75

Student Handout 22. Vendor List

GRAND TETON CANDY COMPANY

Vendor Name
Address
Alpine Meadows Farms
28 N. Salmon HWY, Mud Lake ID 83450
Blue Cross/Blue Shield - Idaho
335 6th Street, Idaho Falls, ID 83541
Bronson's Sugar Beets
35 Walnut AVE, Virginia Dale CO 80536
Busy Bee Fruit Farm
12950 Central Oregon HWY, Burns OR 97720
Charlie Webb, Webmaster
County RD 107, Evanston WY 82930
Columbia River Farms
Rt. 1 County Rd 397, Kennewick WA 99338
Container Packaging and supplies
1345 E State Street, Eagle, ID 83616
Fall River Electric
165 Highway 1, Driggs, ID 83422
Farmers Insurance
152 N Main Street, Driggs, ID 83422
Garland Sugarbeet Farms
78 W Highway 52, Garland, UT 84341
Georgia Nuts
1975 W. Crawford ST, Donalsonville GA 39845
Golden Fields Farms
2900 Horse Creek RD, Horse Creek WY 82061
Groen
1055 Mendal Drive, Jackson MS 33421
Gunderson Dairy
65795 Warm Springs RD, Ketchum ID 83340
Halsted Fruit Farms
20905 Bully Creek RD, Vale OR 97918
Highcountry Chocolate
4515 Blue River PWY, Silverthorne CO 80498
Holstein Dairy
Highway 26, Lander Wyoming 82520
Huckleberry Heaven
29795 Weston-Elgin HWY, Elgin OR 97827
Hulet Family Farm
35975 S. New Hampshire ST, Rock Springs WY
Jifco Foods
795 S. Broadway ST, Boulder CO 80302
Moon River Huckleberry Farms
Highway 26, Riverton, Wyoming 82501
Oregon Farms
Rt. 1 Box 3 John Day HWY, Dayville OR 97825
Peak Printing Supplies
934 Spring Creek Road, Driggs, ID 83422
Pierre's Hole Accounting Services
20 Little Avenue, Driggs, ID 83422
Rock Mountain Heating and Air Conditioning
245 Church Street, Driggs, ID 83422
Silver Star Communications
500 Highway 33, Driggs, ID 83422
Suburban Propane
300 Highway 22, Victor, Idaho 83347
Supply Warehouse
345 17th Street, Idaho Falls, ID 83222
Teton Bank (Mortgages)
43 Highway 33, Driggs, ID 83422
Timberline Dairy
County RD 107, Evanston WY 82930
Uline Shipping
1005 C Street NW, Auburn, WA 98001
UPS
257 Mountain Home Road, Idaho Falls, ID 83452
US Post Office
200 N Main Street, Driggs, Idaho
Valley Computer Techs
7892 Haywire Road, Tetonia, ID 83442
Watkins Spice Land
26 N. Morgan Valley DR, Peterson UT 84050
Western Bank (equipment financing)
31 Cache Street, Jackson, WY 83001

76

Student Handout 23. Travel Expense Reports (page 1 of 2)

Darla Travel (visits organic farms to inspect once a quarter)

Trip
No.

Date of
Visit
Farms Visited in trip

15-Jan

20-Jan

1975 W. Crawford ST,

Donalsonville GA 39845
35 Walnut AVE, Virginia
Bronson's Sugar Beets Dale CO 80536

Georgia Nuts

30-Jan
31-Jan

Highcountry Chocolate
Alpine Meadows
Farms
Gunderson Dairy

10-Feb

Halsted Fruit Farms

11-Feb

Busy Bee Fruit Farm

21-Jan

12-Feb

Oregon Farms

13-Feb
25-Feb

Huckleberry Heaven
Garland Sugarbeet
Farms

26-Feb

Watkins Spice Land

Columbia River Farms

7-Mar

15-Mar Holstein Dairy

Moon River
15-Mar Huckleberry Farms
16-Mar Golden Fields Farms

17-Mar Hulet Family Farm

18-Mar Timberline Dairy

15-Apr

20-Apr

21-Apr
10

30-Apr
1-May

11

10-May
11-May
12-May
13-May

12

25-May
26-May

Personal
Vehicle
use$0.60/
Physical Address of Farm
mile
Parking

4515 Blue River PWY,

Silverthorne CO 80498
28 N. Salmon HWY, Mud
Lake ID 83450
Ketchum ID 83340
20905 Bully Creek RD,
Vale OR 97918
12950 Central Oregon
HWY, Burns OR 97720
Rt. 1 Box 3 John Day HWY,
Dayville OR 97825
29795 Weston-Elgin HWY,
Elgin OR 97827
78 W Highway 52,
Garland, UT 84341
26 N. Morgan Valley DR,
Peterson UT 84050
Rt. 1 County Rd 397,
Kennewick WA 99338
Highway 26, Lander
Wyoming 82520
Highway 26, Riverton,
Wyoming 82501
2900 Horse Creek RD,
Horse Creek WY 82061
35975 S. New Hampshire
ST, Rock Springs WY
82901
County RD 107, Evanston
WY 82930

1975 W. Crawford ST,

Georgia Nuts
Donalsonville GA 39845
35 Walnut AVE, Virginia
Bronson's Sugar Beets Dale CO 80536
4515 Blue River PWY,
Highcountry Chocolate Silverthorne CO 80498
Alpine Meadows
28 N. Salmon HWY, Mud
Farms
Lake ID 83450
65795 Warm Springs RD,
Gunderson Dairy
Ketchum ID 83340
20905 Bully Creek RD,
Halsted Fruit Farms
Vale OR 97918
12950 Central Oregon
Busy Bee Fruit Farm
HWY, Burns OR 97720
Rt. 1 Box 3 John Day HWY,
Oregon Farms
Dayville OR 97825
29795 Weston-Elgin HWY,
Elgin OR 97827
Huckleberry Heaven
78 W Highway 52,
Garland Sugarbeet
Farms
Garland, UT 84341
26 N. Morgan Valley DR,
Watkins Spice Land
Peterson UT 84050

Rental
Gas
Auto Reimbur
Rental sement

Air

Hotel

Meals

Total
Date
Reimburs
Reimbur
ement
Reimbursed
to:
sed
Description of trip
Cab Fare
Drove own car to Idaho Falls Airport (total 65 miles). Airport Parking is $20 per day.
Fly to Atlanta ($866); One night at a hotel ($189), Car rental (2 days @$40 per day plus
taxes $95); Gas for driving to Dolanson, GA (126 miles @ 20 miles per gallon = 6.3
gallons at $4.00 per gallon = $25.2); meals $60 per day for 2 days.

$39.00

$40.00

$95.00

$25.20 $866.00 $189.00 $120.00

$1,374.20 Darla Newman

22-Jan

$39.00

$60.00 $156.00

$65.80 $442.00 $278.00 $180.00

$1,220.80 Darla Newman

27-Jan Fly to Denver ($442.00); Car rental, 3 days at $47 per day Plus taxes = $156); Gas for

Drove own car to Idaho Falls Airport (total 65 miles). Airport Parking is $20 per day.
driving, Denver to Virginia Dale (100 miles); Virginia Dale to Silverthorn (161 miles);
Silverthorn to Denver (68 miles) 329 miles @ 20 miles per gallon= 16.45 gallons @
$4.00 per gallon =$65.80. Hotel 2 nights @ $139 per night =$278; meals 3 days @ $60
per day.

same trip as Virginia Dale, CO

Drove own vehicle (Victor to Mud Lake (90 miles), Mud Lake to Ketchum, ID (135

$264.00

$0.00

$0.00

$0.00

$0.00 $375.00 $180.00

Same trip as Mud Lake,ID

$819.00 Darla Newman

7-Feb Miles), Ketchum to Victor (215 miles) = 440 miles ; Hotel (3 nights at $125 = $375);
Meals, 3 days at $60 per day).
Drove own car to Idaho Falls Airport (total 65 miles). Airport Parking is $20 per day.

$39.00

$80.00 $250.00 $130.40 $463.00 $410.00 $240.00

$1,612.40 Darla Newman

20-Feb Fly to Boise, ID (IDA to BOI = $463.00), drive Boise to Vail, OR (75 mi); Vale to Burns
(114 miles), Burns to Dayville (102 miles), Dayville to Elgin (170 miles), Elgin to Boise
(191 miles)= 652 miles @ 20 miles per gallon = 32.6 gallons used @ $4.00 per gallon =
$130.40 reimbursed for gas. Car rental (5 days @$40 per day = $200 + taxes = $250).
Hotel = $89*4 nights=$356 + Tax = 410.00) Meals, ($60 per day for 4 days = $240

Same trip as Vale, OR

Same trip as Vale, OR
Same trip as Vale, OR

Drives own car, Victor to Garland UT (205 miles). Garland to Peterson (58 miles); back

$313.80

$0.00

$0.00

$0.00

$0.00 $109.00 $120.00

$542.80 Darla Newman

3-Mar to Victor (260 miles) = 523 miles = $313.80. 1 night at hotel (Western Inn) $109.00,
Meals ($60 per day for 2 days = $120).

Same trip as Garland, UT

$39.00

$40.00

$0.00

$0.00 $663.00 $135.00 $120.00

$80.00 $1,077.00 Darla Newman

$666.00

$0.00

$0.00

$0.00 $540.00 $300.00

$1,506.00 Darla Newman

14-Mar

Drive own car to Idaho Falls (total 65 miles). Airport Parking is $20 per day. Fly to
Spokane, WA ($663.00); take local shuttle to Kennewick, Hotel 1 night at $135. Meals 2
days @ $60 per day = $120.
Drives own car Victor to Lander (184 miles) , Lander to Riverton (25 miles) , Riverton to

25-Mar Horse Creek (304 miles), Horse Creek to Rock Springs (290 miles); Rock Springs, to
Evanston WY (102 miles); Evanston to Victor (205 miles)= total 1,110 miles = $666.00;
Hotel 4 nights at $540.00, Meals 5 days @ 60 per day = $300.

Wyoming trip
Wyoming trip

Wyoming trip
Wyoming trip

$39.00

$40.00

$95.00

$827.00 $189.00 $120.00

$1,310.00 Darla Newman

$39.00

$60.00 $156.00

$65.80 $442.00 $278.00 $180.00

$1,220.80 Darla Newman

same trip as Virginia Dale, CO

Drove own car to Idaho Falls Airport (total 65 miles). Airport Parking is $20 per day. Fly
to Atlanta ($827); One night at a hotel ($189), Car rental (2 days @$40 per day plus
taxes $95); Gas for driving to Dolanson, GA (126 miles @ 20 miles per gallon = 6.3
22-Apr gallons at $4.00 per gallon = $25.2); meals $60 per day for 2 days.
Drove Own car to Idaho Falls Airport (32.5 miles), Fly to Denver (442); Car rental, 3
28-Apr days at $47 per day Plus taxes = $156); Gas for driving, Denver to Virginia Dale (100
miles); Virginia Dale to Silverthorn (161 miles); Silverthorn to Denver (68 miles) 329
miles @ 20 miles per gallon= 16.45 gallons @ $4.00 per gallon =$65.80. Hotel 2 nights
@ $139 per night =$278; meals 3 days @ $60 per day.
Drove own vehicle (Victor to Mud Lake (90 miles), Mud Lake to Ketchum, ID (135

$264.00

$0.00

$0.00

$0.00

$0.00 $375.00 $180.00

$819.00 Darla Newman

7-May Miles), Ketchum to Victor (215 miles) = 440 miles; Hotel (3 nights at $125 = $375);
Meals, 3 days at $60 per day).

Same Trip as Mud Lake, ID

Drove own car to Idaho Falls Airport (total 65 miles). Airport Parking is $20 per day. Fly

$39.00 $100.00 $250.00 $130.40 $463.00 $410.00 $240.00

$1,632.40 Darla Newman

20-May to Boise, ID (IDA to BOI = $463.00), drive Boise to Vail, OR (75 mi); Vale to Burns (114
miles), Burns to Dayville (102 miles), Dayville to Elgin (170 miles), Elgin to Boise (191
miles)= 652 miles @ 20 miles per gallon = 32.6 gallons used @ $4.00 per gallon =
$130.40 reimbursed for gas. Car rental (5 days @$40 per day = $200 + taxes = $250).
Hotel = $89*4 nights=$356 + Tax = 410.00) Meals, ($60 per day for 4 days = $240.

Same trip as Vale, OR

Same trip as Vale, OR
Same trip as Vale, OR

Drives own car, Victor to Garland UT (205 miles). Garland to Peterson (58 miles); back

$313.80

$0.00

$0.00

$0.00 $109.00 $120.00

$542.80 Darla Newman

31-May to Victor (260 miles) = 523 miles=$313.80. 1 night at hotel (Western Inn) $109.00,
Meals ($60 per day for 2 days = $120).

Same trip as Garland, UT

77

Student Handout 23. Travel Expense Reports (page 2 of 2)

Trip
No.

Date of
Visit Company visited

City and State

Personal
Vehicle
use$0.60/
Auto
mile
Parking Rental

12-Jan

Natural Foods
Supermarkets

15-Jan

Wyoming State Park

Food Service

Cheyenne, WY

$39.00

$40.00 $120.00

20-Jan

National Park Food

Service

Washington, DC

$39.00

$40.00

25-Jan

Walmart Food Division Bentonville, AR

$39.00

2-Feb

Superstore, Food
Division

10-Feb Morgan Marketing

7
8

Colorado State Park

16-Feb Food Service
Utah State Park Food
20-Feb Service
Country Barrel
Restaurants

Chicago, IL

$39.00

$40.00

New York, NY
Salt Lake City, Utah

Denver, CO
Salt Lake City, Utah

$0.00

Rental
Gas
Reimbur
sement Air

Hotel

Meals

Total
Date
Reimburs
Reimbur
Cab Fare ement Reimbursed to:
sed Trip Summary

$0.00 $633.00 $225.00 $445.00 $120.00 $1,502.00 Brenda Sessions

$40.80 $441.00 $220.00 $315.00

19-Jan

$0.00 $1,215.80 Brenda Sessions

22-Jan

$0.00

$0.00 $548.00 $236.00 $346.00 $156.00 $1,365.00 Brenda Sessions

27-Jan

$40.00

$0.00

$0.00 $566.00 $175.00 $518.00

$89.00 $1,427.00 Brenda Sessions

1-Feb

$39.00

$40.00

$0.00

$0.00 $565.00 $275.00 $547.00 $175.00 $1,641.00 Brenda Sessions

$334.80

$0.00

$0.00

$0.00

$914.80 Brenda Sessions

17-Feb

$39.00

$40.00

$0.00

$0.00 $441.00 $185.00 $335.00 $126.00 $1,166.00 Brenda Sessions

23-Feb

$334.80

$0.00

$0.00

$0.00

$879.80 Brenda Sessions

27-Feb

$39.00

$40.00

$0.00

$0.00 $809.00 $175.00 $347.00

$80.00 $1,490.00 Brenda Sessions

14-Mar

$18.40 $543.00 $185.00 $297.00

$0.00 $1,242.40 Brenda Sessions

24-Mar

$0.00 $225.00 $355.00

$0.00 $220.00 $325.00

$0.00

$0.00

9-Feb

7-Mar

10

Oregon State Park Food

17-Mar Service
Salem, Oregon

$39.00

$40.00 $120.00

11

California State Park

20-Mar Food Service

Sacramento, CA

$39.00

$40.00

$0.00

$0.00 $543.00 $205.00 $367.00

$75.00 $1,269.00 Brenda Sessions

27-Mar

12

Natural Foods
15-Apr Supermarkets

Chicago, IL

$39.00

$40.00

$0.00

$0.00 $633.00 $220.00 $455.00 $120.00 $1,507.00 Brenda Sessions

22-Apr

13

Nevada State Park Food

19-Apr Service
Carson City, NV

$39.00

$40.00 $109.00

$12.80 $513.00 $220.00 $562.00

$0.00 $1,495.80 Brenda Sessions

26-Apr

14

Washington State Park

22-Apr Food Service
Olympia, Washington

$39.00

$40.00 $129.00

$18.80 $543.00 $180.00 $373.00

$0.00 $1,322.80 Brenda Sessions

29-Apr

15

20-May Morgan Marketing

Salt Lake City, Utah

16

Idaho State Park Food

24-May Service

Boise, ID

Lebannon, TN

$334.80

$0.00

$0.00

$0.00

$0.00 $220.00 $370.00

$39.00

$40.00

$0.00

$0.00 $463.00 $125.00 $325.00

$0.00

$924.80 Brenda Sessions

27-May

$35.00 $1,027.00 Brenda Sessions

31-May

Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Chicago O'Hare ($633.00), used cabs while in Chicago, stays one night (@$225). 2
days meals $60 per day plus reimbursed meals for clients ($325).
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Denver, CO ($441.00), Rent car 2 days (120.00) drive to Cheyenne, WY, gas for 204
miles, 20 miles per gallon = 10.2*4.00 per gallon = $40.80, stays one night (@$220). 2
days meals $60 per day plus reimbursed meals for clients ($195)
Drove own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Washington, Dulles ($548.00), cab fares of $156; Hotel one night ($236.00); meals 2
days @ $60 plus guest meal reimbursement $226.00.
Drives own vehicle to Idaho Falls (65 miles), flies to Bentonville, AR ($566.00), cab fare
($89.00), Hotel one night ($175.00), meals 2 days @ $60 plus guest reimbursement,
$398.00.
Drives own vehicle to Idaho Falls (65 miles), flies to New York, JFK ($565.00), cab fares
($175.00), Hotel one night ($275.00), meals 2 days @ $60 plus guest reimbursement,
$427.00.
Drives own vehicle Victor to SLC (558 miles round trip); Hotel one night ($225.00),
Meals 2 days @ $60 per day plus Reimbursement of guest meals ($235.00).
Drove own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flew
to Denver ($441), Cab fares (126.00) Hotel 1 night @ $185 including tax. Meals 2 days
at $60 per day plus a client dinner at $215.
Drives own vehicle Victor to SLC (558 miles round trip); Hotel one night ($220.00),
Meals 2 days @ $60 per day plus Reimbursement of guest meals ($205.00).
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Lebanon, TN ($809.00), cab fares ($80.00), Hotel one night ($175.00), meals 2 days
@ $60 plus guest reimbursement, $227.00.
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Portland, OR ($543.00), rents car (2 days @ 120.00 includes tax) , Drives rental car to
Salem, OR (92 miles) @ 20 miles per gallon, $4.00 per gallon ($18.40) Hotel one night
($185.00), meals 2 days @ $60 plus guest reimbursement, $177.00.
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per days, flies
to Sacramento, CA ($543.00), cab fares ($75.00), Hotel one night ($205.00), meals 2
days @ $60 plus guest reimbursement, $247.00.
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Chicago O'Hare ($633.00), cab fares ($120.00), stays one night (@$220). 2 days meals
$60 per day plus reimbursed meals for clients ($335).
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Reno, NV ($513.00), rents car (2 days at $109.00) drives to Carson City, NV (64 miles
round-trip @ 20 miles per gallon * $4.00 gas per gallon = $12.80 stays one night
(@$220). 2 days meals $60 per day plus reimbursed meals for clients ($442).
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Seattle, WA ($543.00), rents car (2 days at $129.00) drives to Olympia, WA (94 miles
round-trip @ 20 miles per gallon * $4.00 = $18.80 stays one night (@$180). 2 days
meals $60 per day plus reimbursed meals for clients ($253).
Drives own vehicle Victor to SLC (558 miles round trip); Hotel one night ($220.00),
Meals 2 days @ $60 per day plus Reimbursement of guest meals ($250.00).
Drives own vehicle to Idaho Falls (total 65 miles). Airport Parking is $20 per day, flies
to Boise, ID ($463.00), cab fares ($35.00), Hotel one night ($125.00), meals 2 days @
$60 plus guest reimbursement, $205.00.

78

Student Handout 24. Travel Receipts

Receipts for Travel (Darla)
Auto Park, Idaho
Falls Regional
Airport
Budge t Car Re ntals
Air Transportation
Lodging
Receipt
Receipt
Total
Flight
CheckDate
Total
Date
City
Amt.
Date *
Hotel
out Date
Trip No
Airline
Ticke t Price
1
15-Jan
$40.00
15-Jan
Atlanta
$95.00
Frontier Air
14-Jan
$866.00 Value Inn, Donalson, GA
15-Jan
Budget Inn, Virginia Dale &
2
21-Jan
$60.00
21-Jan
Denver
$156.00 Western Air
19-Jan
$442.00 Silverthorne, CO
21-Jan
Western Inn, Mud Lake,
Ketchum (2 nights) ID
3
31-Jan
Value Inn, Boise, Burns,
13-Feb
4
$80.00
13-Feb
Boise, ID
$250.00 Frontier Air
9-Feb
$463.00 Dayville, Elgin
13-Feb
Western Inn, Garland, UT
5
26-Feb
6
7-Mar
$40.00
7-Mar Spokane, WA $80.00
Alaska Air
6-Mar
$663.00 Value Inn, Spokane, WA
7-Mar
Western Inn, Lander, Riverton
Horse Creek, Rock Springs,
WY
7
18-Mar
8
15-Apr $40.00
15-Apr Atlanta, GA
$95.00
Southern Air
14-Apr
$827.00 Value Inn, Atlanta, GA
15-Apr
Budget Inn, Virginia Dale &
9
21-Apr $60.00
21-Apr Denver, CO $156.00 Western Air
19-Apr
$442.00 Silverthorne, CO
21-Apr
Western Inn, Mud Lake,
Ketchum (2 nights) ID
10
1-May
Value Inn, Boise, Burns,
13-May $100.00 13-May
11
13-May
Boise, ID
$250.00 Frontier Air
9-May
$463.00 Dayville, Elgin
Western Inn, Garland, UT
12
26-May
* Generally flies in the evening prior to the farm visit.

Total
$189.00
$278.00
$375.00
$410.00
$109.00
$135.00

$540.00
$189.00
$278.00
$375.00
$410.00
$109.00

Receipts for Travel (Brenda)

Auto Park, Idaho

Trip No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Receipt
Date
12-Jan
15-Jan
20-Jan
25-Jan
2-Feb
10-Feb
16-Feb
20-Feb
7-Mar
17-Mar
20-Mar
15-Apr
19-Apr
22-Apr
20-May
24-May

Total
$40.00
$40.00
$40.00
$40.00
$40.00

Budge t Car Re ntals

Receipt
Date

City

15-Jan Denver

$40.00
$40.00
$40.00
$40.00
$40.00
$40.00
$40.00
$40.00

17-Mar Portland, OR

19-Apr Reno, NV
22-Apr Seattle

Air Transportation

Flight
Date
Total Amt.Airline
11-Jan
Northwest Air
14-Jan
$120.00 Frontier Air
19-Jan
National Air
24-Jan
Southern Air
1-Fe b
Frontier Air
Mountain West

15-Fe b

Southern Air
$120.00 Mountain West
Western Air
Frontier Air
$109.00 Frontier Air
$129.00 Western Air

6-Mar
16-Mar
19-Mar
14-Apr
18-Apr
21-Apr

Frontier Air

23-May

Lodging
Ticke t
Price

Hotel

$633.00 Value Inn, Chicago

$441.00 Value Inn, Cheyenne, WY
$548.00 Value Inn, Washington, DC
$566.00 Value Inn, Bentonville, AR
$565.00 Value Inn, New York
Value Inn, Salt Lake City
$441.00 Value Inn, Denver
Value Inn, Salt Lake City
$809.00 Value Inn, Lebanon, TN
$543.00 Value Inn Salem, OR
$543.00 Value Inn, Sacramento, CA
$633.00 Value Inn, Chicago
$513.00 Value Inn Carson City, NV
$543.00 Value Inn, Olympia, WA
Value Inn, Salt Lake City
$463.00 Value Inn, Boise

Meal Re imburse ment

Check
out Date
12-Jan
15-Jan
20-Jan
25-Jan
2-Feb
10-Feb
16-Feb
20-Feb
7-Mar
17-Mar
20-Mar
15-Apr
19-Apr
22-Apr
20-May
24-May

Total
Restaurant
$225.00 Valente
$220.00 Ruby's Restaurant
$236.00 Bourbon
$175.00 Dave's Barbecue
$275.00 Giorgio's
$225.00 Ballantine's
$185.00 Nuncio Italian
$220.00 Giorgio's
$175.00 Minos Restaurant
$185.00 Fresh Catch Seafood
$205.00 Bayside Seafood
$220.00 Wellingtons
$220.00 Tomas Tapas
$180.00 Northeast Seafood
$220.00 Ballantine's
$125.00 Fugues Mexican

Date
11-Jan
14-Jan
19-Jan
24-Jan
1-Feb
9-Feb
15-Feb
19-Feb
6-Mar
16-Mar
19-Mar
14-Apr
18-Apr
21-Apr
19-May
23-May

Cab Receipts
Cab
Company
Total
$325.00 Orange Cab
$195.00
$226.00 Yellow Cab
$398.00 Green Cab
$427.00 Orange Cab
$235.00
$215.00 Yellow Cab
$205.00
$227.00 Yellow Cab
$177.00
$247.00 Green Cab
$335.00 Orange Cab
$442.00
$253.00
$250.00
$205.00 Yellow Cab

Date
1/11-1/12

Total
$120.00

1/19-1/20
1/24-1/25
2/1-2/2

$156.00
$89.00
$175.00

2/15-2/16

$126.00

3/6-3/7

$80.00

3/19-3/20
4/15-4/16

$75.00
$120.00

5/23-5/24

$35.00

79

Student Handout 25. Invoices from Recurring Expenses

Invoice
Date
Amount
4-Jan $11,500.00
3-Feb
$11,500.00
2-Mar $11,500.00
5-Apr $11,500.00
2-May $11,500.00
4-Jan
3-Feb
2-Mar
5-Apr
2-May

$287.00
$175.07
$215.34
$211.03
$259.57

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$546.00
$709.80
$802.07
$713.85
$1,035.08

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$900.00
$900.00
$900.00
$900.00
$900.00

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$1,389.00
$1,277.88
$1,635.69
$1,275.84
$1,939.27

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$230.00
$301.30
$204.88
$256.11
$215.13

Vendor
Blue Cross/Blue Shield - Idaho
Blue Cross/Blue Shield - Idaho
Blue Cross/Blue Shield - Idaho
Blue Cross/Blue Shield - Idaho
Blue Cross/Blue Shield - Idaho

Invoice
Date
Amount
4-Jan $342.00
3-Feb $287.28
2-Mar $304.52
5-Apr $450.68
2-May $572.37

Vendor
Pierre's Hole Accounting Services
Pierre's Hole Accounting Services
Pierre's Hole Accounting Services
Pierre's Hole Accounting Services
Pierre's Hole Accounting Services

Charlie Webb, Webmaster

Charlie Webb, Webmaster
Charlie Webb, Webmaster
Charlie Webb, Webmaster
Charlie Webb, Webmaster

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$367.00
$385.35
$289.01
$361.27
$238.44

Rock Mountain Heating and Air Conditioning

Rock Mountain Heating and Air Conditioning
Rock Mountain Heating and Air Conditioning
Rock Mountain Heating and Air Conditioning
Rock Mountain Heating and Air Conditioning

Fall River Rural Electric Co.

Fall River Rural Electric Co.
Fall River Rural Electric Co.
Fall River Rural Electric Co.
Fall River Rural Electric Co.

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$237.00
$255.96
$261.08
$334.18
$357.57

Silver Star Communications

Silver Star Communications
Silver Star Communications
Silver Star Communications
Silver Star Communications

Farmers Insurance
Farmers Insurance
Farmers Insurance
Farmers Insurance
Farmers Insurance

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$435.00
$387.15
$495.55
$485.64
$383.66

Suburban Propane
Suburban Propane
Suburban Propane
Suburban Propane
Suburban Propane

Groen
Groen
Groen
Groen
Groen

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$42.00
$56.28
$55.15
$78.87
$89.12

Peak Printing Supplies

Peak Printing Supplies
Peak Printing Supplies
Peak Printing Supplies
Peak Printing Supplies

4-Jan
3-Feb
2-Mar
5-Apr
2-May

$250.00
$272.50
$348.80
$237.18
$317.83

US Post Office
US Post Office
US Post Office
US Post Office
US Post Office
Valley Computer Techs
Valley Computer Techs
Valley Computer Techs
Valley Computer Techs
Valley Computer Techs

80

Student Handout 26. Employee Roster

Name
Alden, Hank
Allen, Claudia
Anderson, Jeff
Arnold, Dennis
Baker, Ted
Bates, Joseph
Birch, Dale
Carrillo, Larry
Chang, Yee-Ling
Coates, Gregory
Dalley, Leisa
Davis, Alfonso
Driggs, Elsie
Driggs, John
Driggs, Marlee
Driggs, Meredith
Egbert, Justin
Felt, Glen
Gardner, Lola
Haderlie, Mark
Hastings, Douglas
Hatch, Deirdre
Hill, Paul
Johnson, Brenden
Kunz, Pamela
Larson, Ellen
Martinez, Diego
Martinez, Luis
Merritt, Mitch
Miller, Shana
Mosier, Skip
Nelson, Ginny
Newman, Darla
Parker, Clifford
Peterson, Bruce
Pratt, Ward
Richins, Chris
Roberts, Reed
Russell, Sage
Sanchez, Angelina
Sanderson, Randy
Sessions, Brenda
Skinner, Donald
Smith, Sergio
Squires, Spud
Taylor, Rhonda
Thompson, Wilma
Turner, Luella
Villarreal, Consuelo
Waddell, Jerald
Wade, Gary
Weeks, Clarissa
Weston, Tomi
Wilson, Dale
Wilson, Lori
Wood, Grant
Young, Talon

Addre ss
798 Granite Road
547 North Main
3380 Grandview Drive
3004 Elk Ridge Road
280 Teton Creek Drive
450 West 950 South
88 Aspen Drive
150 Center St
2050 Moose Hill Lane
52 Sandhill Road
528 North Main St
8655 Melody Drive
4050 Arrowleaf Drive
4050 Arrowleaf Drive
4050 Arrowleaf Drive
200 North Ridge Road
222 North 1000 East
133 Valley Center Drive
900 Dusty Trail
98 East 3000 South
1000 Beaver Dick Lane
800 North Highway 32
600 Leigh Avenue
Barrel Roll Trail
4040 South 500 West
2285 North Highway 33
8820 Avery Road
8820 Avery Road
100 Ski Hill Road
12000 Beaver Blvd
330 South Diamond St
70 Thistle Creek Drive
150 Old Railroad Way
800 West 6000 North
37 North Main St
760 West 400 West
700 Woodland Way
732 Pineview Rd
200 South Highway 33
90 West Dogwood St
480 North 3000 East
900 South 100 West
280 North First St
702 Paiute St
9000 Taylor Ridge Lane
150 Courthouse Drive
1000 East Birch St
70 South Main St
8407 South Baseline Road
13 Mustang Drive
330 Valley Drive
68 East 9000 South
100 Jackson Avenue
70 West Rocky Road Loop
150 Elm St
500 Silver Pine Trail
900 Thistle Creek Drive

City
Driggs
Driggs
Tetonia
Driggs
Driggs
Victor
Driggs
Victor
Driggs
Victor
Driggs
Driggs
Driggs
Driggs
Driggs
Swan Valley
Driggs
Driggs
Driggs
Driggs
Victor
Tetonia
Tetonia
Driggs
Victor
Driggs
Victor
Victor
Driggs
Victor
Driggs
Victor
Driggs
Victor
Victor
Victor
Driggs
Victor
Driggs
Victor
Driggs
Victor
Tetonia
Driggs
Victor
Driggs
Tetonia
Driggs
Victor
Driggs
Tetonia
Victor
Tetonia
Driggs
Victor
Driggs
Victor

State
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID

Assignment
Packaging Crew
Fudge Technicians
Packaging Crew
Fudge Technicians
Jelly Technicians
Taffy Technicians
Syrup Technicians
Factory Cleaning Crew
Staff accountant
Packaging Crew
Maintenance Workers
Maintenance Supervisor
Owner
Owner
Clerical Staff
VP Accounting and Finance
Fudge Technicians
Jelly Technicians
Taffy Technicians
Syrup Technicians
Factory Cleaning Crew
Shipping/Receiving
Maintenance Workers
Fudge Technicians
Jelly Technicians
Taffy Technicians
Night Shift Manager
Syrup Technicians
Factory Cleaning Crew
Shipping/Receiving
Maintenance Workers
Driver
Clerical Staff
Fudge Technicians
Jelly Technicians
Taffy Technicians
Syrup Technicians
Factory Cleaning Crew
Shipping/Receiving
Maintenance Workers
Driver
Clerical Staff
Packaging Crew
Fudge Technicians
Lead Candy Maker-Taffy
Fudge Technicians
Jelly Technicians
Taffy Technicians
Lead Candy Maker-Fudge
Syrup Technicians
Factory Cleaning Crew
Shipping/Receiving
Maintenance Workers
Shipping/Receiving
Factory Cleaning Crew
Lead Maker-Jelly & Syrup
Packaging Crew

81