Decany

1. Cr Inv in Rant
Dr Bank
Cr Gain

Ceed
95.00 1. Dr Inv in Rant
98.00
Cr Bank
3.00

Dr Loan receivable
Cr Bank

98.00
98.00

2. Dr Land
Cr LT loan
Cr Share cap
Cr Share pre

3. Dr Bank
Cr RE (income)

4. Dr RE
Cr Provision
Current

25.00 3. Cr Bank
25.00 Dr RE

2.00 4. Dr RE
Cr Provision
2.00
Current (4x1/1.03)
N Current (6x1/1.03^2)

Rant
98.00 1. Dr Bank
98.00 Cr Loan payable

98.00
98.00

15.00 2. Cr Land
4.00 Dr Long term loan
5.00 Dr Inv in Ceed
6.00
Cr Gain

10.00
4.00
11.00
5.00

25.00
25.00

9.60
3.90
5.70