Spreadsheet: 829758d1684425122-need-to-add-cells-j9-j16-for-all-icoy-working-capital-inside-ifna-formula-feb23-trial-balances-lse-test
Sheet: Trial Balances

211 North Harbor Drive Owner LLC / J / Cirrus |  | 390071
Account Code | Account Description | Group Account Number | Opening Amount | Debit Amount | Credit Amount | Net Amount | Closing Amount | Adjustments | Adjusted Closing Amount | Comments |  | Opening Balance | Capital Call | Movement | Closing Balance | [NAME]
314431 | ICOY Invt at Cost Curr - Acquired | OTHER CA | 174350000 | 0 | 0 | 0 | 174350000
511002 | ICOY - Share Issues | OTHER EQUITY | -161273750 | 0 | 0 | 0 | -161273750 |  |  |  |  | -161273749.9967821 | 0 |  |  | 1116-02
511101 | JO - Share Issues | OTHERS | -13076250 | 0 | 0 | 0 | -13076250 |  |  | Ties to Sworn Statement MDG Equity |  | -13076250.01 | 0 |  |  | 1116-02
Total
 |  | 390072
Account Code | Account Description | Group Account Number | Opening Amount | Debit Amount | Credit Amount | Net Amount | Closing Amount | Adjustments | Adjusted Closing Amount | Comments
111001 | Rev from the Sale of Goods | REVENUE |  |  | 1715000 |  |  | 0 |  | Condo Sales Revenue |  | -23812914 |  |  |  | 4501-01
200102 | Cost of Sales - GPM (Projects) | [NAME] |  |  | 88331 |  |  |  |  | COGS for Sold Condo Units - Ties to PAR submission. See 111001 - 200102 Tab for Verification. |  | 19559449.59 |  |  |  | 5051-01
311102 | Cash at Bank No 1 | CASH |  |  | 0 |  |  |  |  | Adjusted for uncashed checks - ties to bank statement. Balance is high Due to Draw 51 payments released after month end. |  | 1104387.18 |  |  |  | 1111-02
311127 | Cash at Bank No 1 (Clearing) | CASH |  |  | 396721.31
311152 | Cash at Bank No 1 (Non Control) | CASH |  |  | 1626999.74 |  |  |  |  |  |  | 0
312111 | Trade Creditors - Control Curr | AR |  |  | 1822306.39 |  | 0 |  |  |  |  | 0
312215 | ICOY Working Capital | OTHER CA |  |  | 275991.67 |  |  | -221978.25 |  |  |  | 0 |  |  |  | 2111-03
312288 | Unidentified Receipts | AR |  |  | 53644.65 |  | 0 |  |  |  |  | 4173594.06 |  |  |  | 1303-03
312289 | Unidentified Revenue | AR |  |  | 18644.65 |  | 0 |  | 0
312340 | Unbilled Revenue | OTHER CA |  |  | 1715000 |  | 0 |  |  |  |  | 0
333210 | Property HFS Non Curr at Cost (Projects) | OTHER ASSET |  |  | 7940746.66 |  |  |  |  | Adjusted for loan settlements, uncashed checks, ICOY, GRNI, |  | 47880.45 |  |  |  | 1130-02
411101 | Trade Creditors - Control Curr | AP |  |  | 1244728.05 |  |  | 241 |  |  |  | 305788349.59 | 0 |  |  | 1304-03
411251 | Unrealised Profit (BS) | AP |  |  | 0 |  |  |  |  | Unit 4602 Deposit for upgrades - Refer to [NAME] for details
411750 | Accrued Exp (Excl oncost) Curr | AP |  |  | 5949032.6 |  |  |  |  | See 411750 Tab |  | 0 |  |  |  | 2111-03
411854 | Goods Receipted Not Invoiced (GRNI) | AP |  |  | 1771956.61 |  |  |  |  | Invoices Receipted but not paid by close |  | -11901090.65 |  |  |  | 2112-04
411855 | Project Allocations Clearing | AP |  |  | 275991.67 |  |  |  |  |  |  | 0 |  |  |  | 2111-03
411856 | Cost Allocations Clearing | AP |  |  | 195637.39 |  | 0 |  |  |  |  | 0 |  |  |  | 2111-03
422131 | Secured Bank Loan Non Curr - Drawdown | LT DEBT |  |  | 440140.48 |  |  |  |  | See CIBC Reconciliation Tab |  | 0
422132 | Secured Bank Loan Non Curr - Repayment | LT DEBT |  |  | 0 |  |  |  |  | See CIBC Reconciliation Tab |  | -116436062.17 |  |  |  | 2310-01
511002 | ICOY - Share Issues | OTHER EQUITY |  |  | 0 |  |  |  |  | Ties to Sworn Statement - Total Equity |  | -4173594.06 |  |  |  | 2310-01
513101 | Retained Profits O/Bal ([NAME] ICOY prft) | RET EARNING |  |  | 0 |  |  |  |  | Ties to Sworn Statement - Total Equity |  | 0 |  |  | 0 | N/A
Total
445 East Waterside Drive Owner LLC / KL / Cascade |  | 390061
Account Code | Account Description | Group Account Number | Opening Amount | Debit Amount | Credit Amount | Net Amount | Closing Amount | Adjustments | Adjusted Closing Amount | Comments
314431 | ICOY Invt at Cost Curr - Acquired | OTHER CA | 108550000 | 0 | 0 | 0 | 108550000
511002 | ICOY - Share Issues | OTHER EQUITY | -100408750 | 0 | 0 | 0 | -100408750 |  |  |  |  | -100408750.0115433 | 0 |  |  | 1116-02
511101 | JO - Share Issues | OTHERS | -8141250 | 0 | 0 | 0 | -8141250 |  |  | Ties to Sworn Statement MDG Equity |  | -8141249.978456663 | 0 |  |  | 1116-02
Total
 |  | 390062
Account Code | Account Description | Group Account Number | Opening Amount | Debit Amount | Credit Amount | Net Amount | Closing Amount | Adjustments | Adjusted Closing Amount | Comments
311127 | Cash at Bank No 1 (Clearing) | CASH |  | 96.49 | 1417253.9 |  |  |  |  | Adjusted for uncashed checks - ties to bank statement |  | 900088.0599999999 |  |  |  | 1111-02
311152 | Cash at Bank No 1 (Non Control) | CASH |  | 0 | 0 |  |  |  |  |  |  | 423366.96 |  | 0 |  | 1115-02
312215 | ICOY Working Capital | OTHER CA |  | 273.49 | 273.49 |  |  | -183538.98 |  |  |  | 0 |  | 0 | 0
312288 | Unidentified Receipts | AR | 0 | 0 | 0 | 0 | 0 |  |  |  |  | 664117.65 |  |  |  | 2111-03
333210 | Property HFS Non Curr at Cost (Projects) | OTHER ASSET |  | 1423821.79 | 2121.49 |  |  |  |  | Adjusted for uncashed check, ICOY, GRNI, [NAME] Interest |  | 1708843.55 |  |  |  | 1312-03
411101 | Trade Creditors - Control Curr | AP | 0 | 1417800.88 | 1417800.88 | 0 |  |  |  |  |  | 0 |  | 0 | 0
411750 | Accrued Exp (Excl oncost) Curr | AP |  | 96.49 | 0 |  |  |  |  | See 411750 Tab
411854 | Goods Receipted Not Invoiced (GRNI) | AP |  | 2844852.2 | 2849121.6 |  |  |  |  | Invoices Receipted but not paid by close
411855 | Project Allocations Clearing | AP | 0 | 0 | 273.49 | 0 | 0 |  |  |  |  | 0 |  |  |  | 2111-03
422131 | Secured Bank Loan Non Curr - Drawdown | LT DEBT |  | 0 | 96.49 |  |  |  |  | [NAME] to loan statement from Feb 2023 |  | -6941375.3 |  |  |  | 2112-04
422132 | Secured Bank Loan Non Curr - Repayment | LT DEBT |  | 0 | 0 |  |  | 0.01 |  | Capitalized Interest - Adjusted to tie to loan statement from Feb 2023 |  | 0 |  |  |  | 2111-03
511002 | ICOY - Share Issues | OTHER EQUITY |  | 0 | 0 |  |  |  |  | Ties to Sworn Statement - Total Equity |  | 0
 |  |  |  | 0 | 0
Total