Cowboy Bob Enterprise is an agribusiness that is involved in crop farming and cattle production. Below shows the financial information obtained by the accounting records. December 31, 2022 Cash at bank. Owner's withdrawal for personal use Land Interest payable Land mortgage Inventory (Stocker cattle) Inventory (Grain in storage) Machinery Accumulated depreciation-Machinery Prepaid rent Salaries and wages payable Account payable Capital Net income $ 9,000 32,000 225,000 11,000 125,000 40,000 15,000 70,000 10,000 10,000 25,000 40,000 180,000 10,000 December 31, 2021 10,000 49,000 195,000 10,000 130,000 30,000 25,000 80,000 0 1,000 0 50,000 180,000 20,000 a) Use the information above to Prepare the Balance Sheet for Cowboy Bob Enterprises as at 31 December, 2021 and 2022 in the correct format, and perform a comparative analysis using horizontal analysis. b) Based on your comparative analysis, highlight the overall financial Cowboy Bob Enterprise. c) Using the Balance Sheet for Cowboy Bob as at December 31 2021 and 2022, 1. Calculate the current ratio in 2021 and 2022. ii. Interpret your results in (i) and highlight if there was a significant change in the current ratio in 2022 compared to 2021.

Zina Manufacturing Company started and completed Job 501 in December with the following Job Cost Sheet and transferred it to the warehouse. Direct Materials Date Dec 17 Dec 30 Total Direct Labor Amount Date Amount $2,000 Dec 20 $4,000 8,000 Dec 30 3,800 Total Job Cost Sheet - Job No. 501 Total Cost The journal entry to record the transaction is A) WIP Inventory FG Inventory B) Cost of Goods Sold WIP Inventory C) FG Inventory WIP Inventory D) FG Inventory WIP Inventory Debit Credit 35,800 17,800 17,800 Manufacturing Overhead Date Amount Dec 24 $10,000 Dec 30 8,000 Total 35,800 35,800 17,800 17,800 35,800

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