Cash Flow Statement not reconciling despite balanced balance sheet

[g_uk]

Hi there,

I hope the experts can give me a hand with this problem. I'm trying to build a cash flow statement however, it's not reconciling despite having a balanced balance sheet.
i believe i have not been able to set up the formulae correctly but, i have looked everywhere in column "F" trying to find the problem, to no avail.

Thank you all in advance.

<table width="507" border="0" cellpadding="0" cellspacing="0"><col style="width: 229pt;" width="305"> <col style="width: 17pt;" width="22"> <col style="width: 56pt;" width="74"> <col style="width: 80pt;" width="106"> <tbody><tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt; width: 229pt;" width="305" height="18">
</td> <td style="width: 17pt;" width="22">
</td> <td style="width: 56pt;" width="74">
</td> <td style="width: 80pt;" width="106">
</td> </tr> <tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt;" height="18">
</td> <td>
</td> <td>
</td> <td class="xl105">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl68" style="border-left: medium none;">2009</td> <td class="xl77" style="border-left: medium none;">2010</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl82" style="height: 15pt;" height="20">Income Statement</td> <td class="xl64">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">
</td> <td class="xl64">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Sales</td> <td class="xl70">(a)</td> <td class="xl65" align="right">141,998 </td> <td class="xl65" align="right">3,648,288 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Cost of Sales</td> <td class="xl70">(b)</td> <td class="xl65" align="right">107,825 </td> <td class="xl65" align="right">3,171,101 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Gross Profit</td> <td>
</td> <td class="xl71" align="right">34,173 </td> <td class="xl71" align="right">477,187 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">SG&A</td> <td>
</td> <td class="xl79" align="right">549,798 </td> <td class="xl79" align="right">573,018 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Depreciation</td> <td>
</td> <td class="xl79">
</td> <td class="xl91" align="right">17,784 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Expenses</td> <td>
</td> <td class="xl79">
</td> <td class="xl79" align="right">6,498 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl69" style="height: 12.75pt;" height="17">EBIT</td> <td class="xl69">
</td> <td class="xl84" align="right">(515,625)</td> <td class="xl84" align="right">(120,113)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl79">
</td> <td class="xl79">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Interest Expense</td> <td>
</td> <td class="xl79" align="right">14,710 </td> <td class="xl79" align="right">3,587 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other ext. ordinary expenses</td> <td>
</td> <td class="xl79" align="right">93 </td> <td class="xl79">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Pre-Tax Income</td> <td>
</td> <td class="xl79" align="right">(530,428)</td> <td class="xl79" align="right">(123,700)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl79">
</td> <td class="xl79">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Income Tax </td> <td>
</td> <td class="xl79">
</td> <td class="xl79">
</td> </tr> <tr style="height: 13.5pt;" height="18"> <td class="xl73" style="height: 13.5pt;" height="18">Net-Income</td> <td class="xl73">
</td> <td class="xl83">(530,428)</td> <td class="xl89">(123,700)</td> </tr> <tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt;" height="18">
</td> <td>
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl81" style="height: 15pt;" height="20">Balance Sheet</td> <td class="xl64">
</td> <td class="xl68" style="border-left: medium none;">2009</td> <td class="xl68" style="border-left: medium none;">2010</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Assets</td> <td class="xl64">
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">
</td> <td class="xl64">
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl67" style="height: 12.75pt;" height="17">Current Assets</td> <td class="xl67">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Cash & Cash Equivalents</td> <td>
</td> <td class="xl65" align="right">7,400 </td> <td class="xl65" align="right">144,103 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Accounts Receivable</td> <td>
</td> <td class="xl65" align="right">141,436 </td> <td class="xl93" align="right">2,484,100 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Inventory</td> <td>
</td> <td class="xl65" align="right">36,873 </td> <td class="xl96" align="right">6,189 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Current Assets</td> <td>
</td> <td class="xl65" align="right">720 </td> <td class="xl98" align="right">280,498 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Current-Assets</td> <td class="xl64">
</td> <td class="xl66" align="right">186,429 </td> <td class="xl66" align="right">2,914,890 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl67" style="height: 12.75pt;" height="17">Non-Current Assets</td> <td class="xl67">
</td> <td class="xl65">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Fixed Assets</td> <td>
</td> <td class="xl65" align="right">40,936 </td> <td class="xl103" align="right">42,473 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Assets</td> <td>
</td> <td class="xl65" align="right">11,454 </td> <td class="xl65" align="right">9,934 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Non-Current Assets</td> <td class="xl64">
</td> <td class="xl66" align="right">52,390 </td> <td class="xl66" align="right">52,407 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl69" style="height: 12.75pt;" height="17">Total Assets</td> <td class="xl69">
</td> <td class="xl71" align="right">238,819 </td> <td class="xl71" align="right">2,967,297 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Liabilities and Shareholders' Equity</td> <td class="xl64">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl67" style="height: 12.75pt;" height="17">Current Liabilities</td> <td class="xl67">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Accounts Payable</td> <td>
</td> <td class="xl65" align="right">767,673 </td> <td class="xl100" align="right">2,633,636 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Short-term debt</td> <td>
</td> <td class="xl65" align="right">0 </td> <td class="xl65" align="right">239,767 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Current Liabilities</td> <td>
</td> <td class="xl65" align="right">72,757 </td> <td class="xl102" align="right">156,265 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Current Liabilities</td> <td class="xl64">
</td> <td class="xl66" align="right">840,430 </td> <td class="xl66" align="right">3,029,668 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl67" style="height: 12.75pt;" height="17">Non-Current Liabilities</td> <td class="xl67">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Long-term debt</td> <td>
</td> <td class="xl65" align="right">0 </td> <td class="xl65" align="right">0 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Deferred Income Tax</td> <td>
</td> <td class="xl65" align="right">0 </td> <td class="xl65" align="right">0 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Non-Current Liabilities</td> <td>
</td> <td class="xl65" align="right">0 </td> <td class="xl65" align="right">0 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Non-Current Liabilities</td> <td class="xl64">
</td> <td class="xl66" align="right">0 </td> <td class="xl66" align="right">0 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Liabilities</td> <td class="xl64">
</td> <td class="xl66" align="right">840,430 </td> <td class="xl66" align="right">3,029,668 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl67" style="height: 12.75pt;" height="17">Shareholders' Equity</td> <td class="xl67">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Paid-In Capital</td> <td>
</td> <td class="xl87" align="right">150,000 </td> <td class="xl87" align="right">930,000 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Retained Earnings</td> <td>
</td> <td class="xl87" align="right">(751,611)</td> <td class="xl87" align="right">(992,371)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Shareholders' Equity</td> <td class="xl64">
</td> <td class="xl88" align="right">(601,611)</td> <td class="xl88" align="right">(62,371)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl69" style="height: 12.75pt;" height="17">Total Liabilities and Shareholders' Equity</td> <td class="xl69">
</td> <td class="xl71" align="right">238,819 </td> <td class="xl71" align="right">2,967,297 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Check</td> <td>
</td> <td class="xl75" align="right">0.00 </td> <td class="xl75" align="right">0.00 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl80" style="height: 15pt;" height="20">Cash Flow Statement</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Operating Activities</td> <td class="xl64">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Net-Income</td> <td>
</td> <td class="xl85" align="right">(530,428)</td> <td class="xl90" align="right">(123,700)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Add Depreciation</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl92" align="right">17,784</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Accounts Receivable</td> <td>
</td> <td class="xl85" align="right">(76,728)</td> <td class="xl94" align="right">(2,342,664)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Inventory</td> <td>
</td> <td class="xl85" align="right">(35,854)</td> <td class="xl95" align="right">30,684</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Other Current Assets</td> <td>
</td> <td class="xl85" align="right">(720)</td> <td class="xl97" align="right">(279,778)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Accounts Payable</td> <td>
</td> <td class="xl85" align="right">533,903</td> <td class="xl99" align="right">1,865,963</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Other Current Liabilities</td> <td>
</td> <td class="xl85" align="right">65,348</td> <td class="xl101" align="right">83,508</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Deferred Income Tax</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl85" align="right">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Other Non-Current Liabilities</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl85" align="right">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Cash Flow from Operations</td> <td class="xl64">
</td> <td class="xl86" align="right">(44,479)</td> <td class="xl86" align="right">(748,203)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Investing Activities</td> <td class="xl64">
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Divestment/(Investment) in Fixed Assets</td> <td>
</td> <td class="xl85" align="right">(1,791)</td> <td class="xl104" align="right">(1,537)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Divestment/(Investment) in Other Assets</td> <td>
</td> <td class="xl85">
</td> <td class="xl85" align="right">1,520</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Cash Flow from Investing</td> <td class="xl64">
</td> <td class="xl86" align="right">(1,791)</td> <td class="xl86" align="right">(17)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Financing Activities</td> <td class="xl64">
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">From Issuance/(Repayment) Short-term Debt</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl85" align="right">239,767</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">From Issuance/(Repayment) Long-term Debt</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl85" align="right">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">From Sale/(Repurchase) of Equity</td> <td>
</td> <td class="xl85" align="right">0</td> <td class="xl85" align="right">780,000</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Total Cash Flow from Financing</td> <td class="xl64">
</td> <td class="xl86" align="right">0</td> <td class="xl86" align="right">1,019,767</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl85">
</td> <td class="xl85">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Net Change in Cash & Cash Equivalents</td> <td class="xl64">
</td> <td class="xl85" align="right">(46,270)</td> <td class="xl85" align="right">271,547</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Check</td> <td class="xl64">
</td> <td class="xl72">ERROR</td> <td class="xl72">ERROR</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">
</td> <td class="xl64">
</td> <td class="xl65" align="right">1,074 </td> <td class="xl65" align="right">134,844 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">
</td> <td class="xl64">
</td> <td class="xl65">
</td> <td class="xl65">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Beginning Cash Balance</td> <td>
</td> <td class="xl65" align="right">54,744 </td> <td class="xl65" align="right">7,400 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Ending Cash Balance</td> <td>
</td> <td class="xl65" align="right">7,400 </td> <td class="xl65" align="right">144,103 </td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl64" style="height: 12.75pt;" height="17">Net Change in Cash Balance</td> <td class="xl64">
</td> <td class="xl65" align="right">-47,344 </td> <td class="xl65" align="right">136,703 </td> </tr> </tbody></table>

<table width="918" border="0" cellpadding="0" cellspacing="0"><col style="width: 197pt;" width="262"> <col style="width: 33pt;" width="44"> <col style="width: 111pt;" width="148"> <col style="width: 348pt;" width="464"> <tbody><tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt; width: 197pt;" width="262" height="18">
</td> <td style="width: 33pt;" width="44">
</td> <td style="width: 111pt;" width="148">
</td> <td style="width: 348pt;" width="464">
</td> </tr> <tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt;" height="18">
</td> <td>
</td> <td>
</td> <td class="xl106">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl69" style="border-left: medium none;">2009</td> <td class="xl78" style="border-left: medium none;">2010</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl83" style="height: 15pt;" height="20">Income Statement</td> <td class="xl65">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">
</td> <td class="xl65">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Sales</td> <td class="xl71">(a)</td> <td class="xl66">141998</td> <td class="xl66">3648288.34</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Cost of Sales</td> <td class="xl71">(b)</td> <td class="xl66">107825</td> <td class="xl66">3171101</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Gross Profit</td> <td>
</td> <td class="xl72">=+E6-E7</td> <td class="xl72">=+F6-F7</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">SG&A</td> <td>
</td> <td class="xl80">549798</td> <td class="xl80">573018</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Depreciation</td> <td>
</td> <td class="xl80">
</td> <td class="xl92">17784.41</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Expenses</td> <td>
</td> <td class="xl80">
</td> <td class="xl80">=+'C:\Users\G&B\AppData\Local\Temp\[Template Orçamento 2011 (Final2).xlsx]Budget'!$J$31</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl70" style="height: 12.75pt;" height="17">EBIT</td> <td class="xl70">
</td> <td class="xl85">=+E8-SUM(E10:E12)</td> <td class="xl85">=+F8-SUM(F10:F12)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl80">
</td> <td class="xl80">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Interest Expense</td> <td>
</td> <td class="xl80">14710</td> <td class="xl80">3587</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other ext. ordinary expenses</td> <td>
</td> <td class="xl80">93</td> <td class="xl80">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Pre-Tax Income</td> <td>
</td> <td class="xl80">=+E13-E15-E16</td> <td class="xl80">=+F13-F15-F16</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl80">
</td> <td class="xl80">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Income Tax </td> <td>
</td> <td class="xl80">
</td> <td class="xl80">
</td> </tr> <tr style="height: 13.5pt;" height="18"> <td class="xl74" style="height: 13.5pt;" height="18">Net-Income</td> <td class="xl74">
</td> <td class="xl84">-530428</td> <td class="xl90">=+F17-F19</td> </tr> <tr style="height: 13.5pt;" height="18"> <td style="height: 13.5pt;" height="18">
</td> <td>
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl82" style="height: 15pt;" height="20">Balance Sheet</td> <td class="xl65">
</td> <td class="xl69" style="border-left: medium none;">2009</td> <td class="xl69" style="border-left: medium none;">2010</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Assets</td> <td class="xl65">
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">
</td> <td class="xl65">
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl68" style="height: 12.75pt;" height="17">Current Assets</td> <td class="xl68">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Cash & Cash Equivalents</td> <td>
</td> <td class="xl66">7400</td> <td class="xl66">144102.704229918</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Accounts Receivable</td> <td>
</td> <td class="xl66">141436</td> <td class="xl94">=+'Analysis of Accounts'!D9</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Inventory</td> <td>
</td> <td class="xl66">36873</td> <td class="xl97">6189</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Current Assets</td> <td>
</td> <td class="xl66">=8120-E28</td> <td class="xl99">=245284.05+35214</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Current-Assets</td> <td class="xl65">
</td> <td class="xl67">=+SUM(E28:E31)</td> <td class="xl67">=+SUM(F28:F31)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl68" style="height: 12.75pt;" height="17">Non-Current Assets</td> <td class="xl68">
</td> <td class="xl66">
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Fixed Assets</td> <td>
</td> <td class="xl66">40936</td> <td class="xl104">42473</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Assets</td> <td>
</td> <td class="xl66">11454</td> <td class="xl66">=+E36-1520</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Non-Current Assets</td> <td class="xl65">
</td> <td class="xl67">=+SUM(E35:E36)</td> <td class="xl67">=+SUM(F35:F36)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl70" style="height: 12.75pt;" height="17">Total Assets</td> <td class="xl70">
</td> <td class="xl72">=+E37+E32</td> <td class="xl72">=+F37+F32</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Liabilities and Shareholders' Equity</td> <td class="xl65">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl68" style="height: 12.75pt;" height="17">Current Liabilities</td> <td class="xl68">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Accounts Payable</td> <td>
</td> <td class="xl66">767673</td> <td class="xl101">2633636</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Short-term debt</td> <td>
</td> <td class="xl66">0</td> <td class="xl66">=MAX((SUM(F29:F31)+F37+F28)-(F60+SUM(F50:F52)+F44+F46),0)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Current Liabilities</td> <td>
</td> <td class="xl66">72757</td> <td class="xl103">156265</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Current Liabilities</td> <td class="xl65">
</td> <td class="xl67">=+SUM(E44:E46)</td> <td class="xl67">=+SUM(F44:F46)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl68" style="height: 12.75pt;" height="17">Non-Current Liabilities</td> <td class="xl68">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Long-term debt</td> <td>
</td> <td class="xl66">0</td> <td class="xl66">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Deferred Income Tax</td> <td>
</td> <td class="xl66">0</td> <td class="xl66">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Other Non-Current Liabilities</td> <td>
</td> <td class="xl66">0</td> <td class="xl66">0</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Non-Current Liabilities</td> <td class="xl65">
</td> <td class="xl67">=+SUM(E50:E52)</td> <td class="xl67">=+SUM(F50:F52)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Liabilities</td> <td class="xl65">
</td> <td class="xl67">=+E53+E47</td> <td class="xl67">=+F53+F47</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl68" style="height: 12.75pt;" height="17">Shareholders' Equity</td> <td class="xl68">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Paid-In Capital</td> <td>
</td> <td class="xl88">150000</td> <td class="xl88">=+'Analysis of Accounts'!D49</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Retained Earnings</td> <td>
</td> <td class="xl88">-751611</td> <td class="xl88">-992371</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Shareholders' Equity</td> <td class="xl65">
</td> <td class="xl89">=+SUM(E58:E59)</td> <td class="xl89">=+SUM(F58:F59)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl70" colspan="2" style="height: 12.75pt;" height="17">Total Liabilities and Shareholders' Equity</td> <td class="xl72">=+E60+E55</td> <td class="xl72">=+F60+F55</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Check</td> <td>
</td> <td class="xl76">=+E39-E62</td> <td class="xl76">=+F39-F62</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 15pt;" height="20"> <td class="xl81" style="height: 15pt;" height="20">Cash Flow Statement</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Operating Activities</td> <td class="xl65">
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Net-Income</td> <td>
</td> <td class="xl86">=+E20</td> <td class="xl91">=+F20</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Add Depreciation</td> <td>
</td> <td class="xl86">=+E11</td> <td class="xl93">=+F11</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Accounts Receivable</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E29),0,IF(+E29-D29>1,-(E29-D29),ABS(E29-D29)))</td> <td class="xl95">=IF(ISBLANK(F29),0,IF(+F29-E29>0,-(F29-E29),ABS(F29-E29)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Inventory</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E30),0,IF(+E30-D30>1,-(E30-D30),ABS(E30-D30)))</td> <td class="xl96">=IF(ISBLANK(F30),0,IF(+F30-E30>0,-(F30-E30),ABS(F30-E30)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Decrease/(Increase) Other Current Assets</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E31),0,IF(+E31-D31>1,-(E31-D31),ABS(E31-D31)))</td> <td class="xl98">=IF(ISBLANK(F31),0,IF(+F31-E31>0,-(F31-E31),ABS(F31-E31)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Accounts Payable</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E44),0,E44-D44)</td> <td class="xl100">=IF(ISBLANK(F44),0,IF(F44-E44>0,F44-E44,-(F44-E44)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Other Current Liabilities</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E46),0,(E46-D46))</td> <td class="xl102">=IF(ISBLANK(F46),0,IF(F46-E46>0,F46-E46,-(F46-E46)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Increase/(Decrease) Deferred Income Tax</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E51),0,IF(+E51-D51>1,(E51-D51),(E51-D51)))</td> <td class="xl86">=IF(ISBLANK(F51),0,IF(F51-E51>0,F51-E51,-(F51-E51)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td colspan="2" style="height: 12.75pt;" height="17">Increase/(Decrease) Other Non-Current Liabilities</td> <td class="xl86">=IF(ISBLANK(E52),0,IF(+E52-D52>1,(E52-D52),(E52-D52)))</td> <td class="xl86">=IF(ISBLANK(F52),0,IF(F52-E52>0,F52-E52,-(F52-E52)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Cash Flow from Operations</td> <td class="xl65">
</td> <td class="xl87">=+SUM(E70:E78)</td> <td class="xl87">=+SUM(F70:F78)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Investing Activities</td> <td class="xl65">
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Divestment/(Investment) in Fixed Assets</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E35),0,IF(+E35-D35>1,-(E35-D35),ABS(E35-D35)))</td> <td class="xl105">=IF(ISBLANK(F35),0,IF(+F35-E35>0,-(F35-E35),ABS(F35-E35)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Divestment/(Investment) in Other Assets</td> <td>
</td> <td class="xl86">
</td> <td class="xl86">=IF(ISBLANK(F36),0,IF(+F36-E36>0,-(F36-E36),ABS(F36-E36)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Cash Flow from Investing</td> <td class="xl65">
</td> <td class="xl87">=+SUM(E83)</td> <td class="xl87">=+SUM(F83:F84)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Financing Activities</td> <td class="xl65">
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td colspan="2" style="height: 12.75pt;" height="17">From Issuance/(Repayment) Short-term Debt</td> <td class="xl86">=IF(ISBLANK(E45),0,IF(+E45-D45>1,(E45-D45),(E45-D45)))</td> <td class="xl86">=IF(ISBLANK(F45),0,IF(+F45-E45>0,(F45-E45),-(F45-E45)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">From Issuance/(Repayment) Long-term Debt</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E50),0,IF(+E50-D50>1,(E50-D50),(E50-D50)))</td> <td class="xl86">=IF(ISBLANK(F50),0,IF(+F50-E50>0,(F50-E50),-(F50-E50)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">From Sale/(Repurchase) of Equity</td> <td>
</td> <td class="xl86">=IF(ISBLANK(E58),0,IF(+E58-D58>1,(E58-D58),(E58-D58)))</td> <td class="xl86">=IF(ISBLANK(F58),0,IF(+F58-E58>0,(F58-E58),-(F58-E58)))</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Total Cash Flow from Financing</td> <td class="xl65">
</td> <td class="xl87">=+SUM(E88:E90)</td> <td class="xl87">=+SUM(F88:F90)</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td class="xl86">
</td> <td class="xl86">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Net Change in Cash & Cash Equivalents</td> <td class="xl65">
</td> <td class="xl86">=+E79+E85+E91</td> <td class="xl86">=+F79+F85+F91</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">
</td> <td>
</td> <td>
</td> <td>
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Check</td> <td class="xl65">
</td> <td class="xl73">=+IF(E93<>E100,"ERROR","OK")</td> <td class="xl73">=+IF(F93<>F100,"ERROR","OK")</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">
</td> <td class="xl65">
</td> <td class="xl66">=+E93-E100</td> <td class="xl66">=+F93-F100</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">
</td> <td class="xl65">
</td> <td class="xl66">
</td> <td class="xl66">
</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Beginning Cash Balance</td> <td>
</td> <td class="xl66">=+D28</td> <td class="xl66">=+E28</td> </tr> <tr style="height: 12.75pt;" height="17"> <td style="height: 12.75pt;" height="17">Ending Cash Balance</td> <td>
</td> <td class="xl66">=+E28</td> <td class="xl66">=+F28</td> </tr> <tr style="height: 12.75pt;" height="17"> <td class="xl65" style="height: 12.75pt;" height="17">Net Change in Cash Balance</td> <td class="xl65">
</td> <td class="xl66">=+E99-E98</td> <td class="xl66">=+F99-F98</td> </tr> </tbody></table>

 

[Gerald Higgins]

Hi.

I don't think this is really an Excel problem, I think it's more of an accounting problem.
Also, presenting the sheet in the way you have, does not make it easy to analyse.

But, I saw it as a bit of a challenge . . . .

I can't solve it, but I can make some comments.

1) The MAX(... formula in F45 which works out the short term debt - why are you using that formula ?
I have no idea what it is doing.
Perhaps it is correct, but I don't understand it at all.

2) The formulas in F72 and onwards, which calculate the increase/decrease in various factors, seem un-necessarily complicated.
This formula would give you almost the same result

=-(f29-e29)

It would not give exactly the same result in all cases, because it doesn't include the trap for cases where F29 is blank.
BUT, if F29 really IS blank, I would have thought that could represent a fairly major increase/decrease if E29 is NOT blank, which I would have thought you wanted to capture.
Having said that, there seem to be no cases where the F cells are blank, so that probably is not causing your problem.

3) There are a number of references to other worksheets and files, and also to parts of this worksheet that are not visible (column D).
Without knowing what's in those other data sources, it's impossible to say if those references are right, and I would ask, is it possible that those other sources are the cause of the error ?
For example, the reference to Other Expenses in F12 is to another file, and the value ultimately feeds into your error check.
Is it possible that this is wrong ?

4) Is it possible that some of the values that are just entered as values are wrong ?

 

[xenou]

I took a stab at this and could not find the error per se. I did find it interesting that retained earning has decreased by more than the current year loss - I wasn't sure what to make of that. Also, why has owner's equity decreased so much. Maybe the answer (assuming its not stolen cash) is somewhere in these accounts.