Financing refers to ………… (i) Assets (ii) Liabilities (iii) Equity单项选择题

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Recording transactions (10 marks) Candy Love (CL) had the following closing balances at 31 March:  Cash 45,000 Accounts receivable 10,000 Inventory 23,000 Share capital 78,000 Here are some business transactions for April:  1. CL makes a sale on credit of $30,000. The cost of the inventory sold was $12,000.  2. CL purchases inventory of $20,000 paying cash.  3. CL collects $10,000 from customers on credit.  Enter the opening balances (Bal) and record the transactions on the accounting equation. Calculate the closing balances (Bal).  This is a computer-marked question. All cells need to have an answer. If a cell has no amount or entry, put in a 0.  When entering your answer, enter numbers only. Don't include a dollar sign ($), decimals, commas or spaces. For example, '$10,000' should be '10000'. For negative amounts, use a - sign. For example, -200.  There are six different accounts in this table, you may need to scroll across the screen to see them all.    Cash Accounts receivable Inventory Share capital Sales revenue Cost of sales Bal [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] 1 [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] 2 [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] 3 [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank] Bal [Fill in the blank] [Fill in the blank] [Fill in the blank] [Fill in the blank]  [Fill in the blank] [Fill in the blank]    

Financial statements (4 marks) Here are the closing balances for Candy Love. Use these balances to calculate the following:  Gross profit: [Fill in the blank] Profit after tax (also called Net Profit): [Fill in the blank] Retained earnings closing balance at 30 June 2026: [Fill in the blank] This is a computer-marked question. When entering your answer, enter numbers only. Don't include a dollar sign ($), decimals, commas or spaces. For example, '$10,000' should be '10000'.  Candy Love Trial balance For the year ended 30 June 2026 10-year Bank loan                     134,000 Accounts payable                       40,000 Accounts receivable                     114,000 Advertising expense                      (33,000) Cash                       99,000 Cost of sales                    (362,000) Dividends                      (36,000) Furniture                     282,000 Income tax expense                      (66,000) Inventory                     102,000 Prepaid expenses                       81,000 Rent expense                      (85,000) Retained earnings, 1 July 2025                       52,000 Salary expense                      (70,000) Salary payable                       24,000 Sales revenue                     830,000 Share capital                     235,000 Unearned revenue                       15,000

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