Sample report · interactive + print-ready
Nineteen pages, generated from the demonstration company. Use the button to print or save as PDF — the layout is print-optimized.
Financial diagnostic & CFO analysis
Bluegrove Coffee Roasters, Inc.
Twelve months ended December 31, 2025
Prepared by
KAM — The Virtual CFO (software)
A TearTech product
Entity profile
S corporation · accrual basis
QuickBooks Online · Tennessee
Report version
R-2025.12-v1
Rules v2026.08
Scope & basis. This management-use report was generated by software from the financial data provided (general ledger, trial balance, statements, bank and card activity, and intake responses). It is not an audit, review, compilation, or attestation engagement, and it provides no tax or legal opinion. Journal entries herein are proposals requiring qualified review. Built from the financial-review methodology of Kam Karamshahi, CPA, founder of RISE Consulting Group. Reports are generated by software and are not individually reviewed by Kam Karamshahi or RISE Consulting Group.
Module 2
Executive financial-health dashboard
p. 2
Good — cleanup needed
The business is profitable and liquid. The score is held back by open bookkeeping matters — not by financial condition. Resolve the high-severity findings and the same books score in the high 80s.
Revenue
$1.28M
FY2025 actual
Gross margin
55.7%
of revenue
Net income
$132K
10.3% margin
Cash (12/31)
$137K
cash-flow positive
Current ratio
4.5x
liquidity
Findings
23
4 entries proposed
Score formula: Score = 100 − finding deductions (high 5, medium 2 per 1,000 transactions, capped at 30) − 10 if current ratio < 1.2 − 10 if net margin is negative. Deductions are normalized by ledger size so a larger, well-documented book isn't penalized for volume. The score measures bookkeeping reliability and financial condition together; it is not a credit score. No score is produced when statement-integrity checks fail. Deductions this period: Open findings (4 high, 15 medium across 284 transactions — normalized per 1,000, capped at 30) (−30).
Module 3
The three messages that matter
p. 3
1 · Fix the books before you rely on them.
Four high-severity matters — a card payment coded to expense ($4,850.00), a duplicate repair payment ($2,340.00), an unidentified $3,275.00 suspense balance, and an unsupported $9,500.00 year-end revenue entry — currently distort profit and the balance sheet. All four have proposed corrections or investigation steps ready.
2 · Wholesale is the growth engine — plan for it.
Q4 wholesale accelerated 20% over Q3 while cafe stayed flat. Before pushing further: confirm roasting capacity, reduce the 72% single-supplier concentration in green coffee, and watch receivable terms as wholesale grows.
3 · Resolve owner compensation before filing.
$86.0K of distributions with no owner payroll visible is the pattern that draws reasonable-compensation scrutiny for active S corporation owners. A documented review with your tax preparer closes the question — this is a matter requiring review, not a conclusion.
Module 4
Data quality & confidence
p. 4
What was provided, what it supports, and where coverage is thin. KAM analyzes only what it can verify — no file is ever “analyzed” by pretending.
| Source provided | Coverage | What it enables |
|---|---|---|
| General ledger (284 transactions) | Jan–Dec 2025 (12/12 periods) | Transaction-level anomaly detection — full |
| Trial balance & statements | All periods, derived and tied | Account validation, tie-outs — full |
| Bank statements | Nov–Dec only (2/12) | Reconciliation review — limited to provided months |
| Credit-card statements | Aug only (1/12) | Reconciliation review — limited to provided months |
| Entity intake | Complete | S corporation & accrual-basis aware checks — active |
Confidence statement: findings marked high-confidence are supported by exact-match evidence (amounts, dates, counterparties). Medium-confidence findings state the question that would confirm them. Statement coverage gaps limit reconciliation assurance to the periods provided — uploading the full year of statements is the single highest-value data improvement available.
Module 5
Financial statement integrity
p. 5
Before any analysis: can the statements be trusted arithmetically? These checks verify the books hold together as double-entry accounting requires.
I-01 · Trial balance ties (debits = credits), all 12 periods
Debits equal credits in every reporting period.
I-02 · Balance sheet equation holds, all 12 periods
Assets = liabilities + equity (including current-year income) in every period.
I-03 · No missing reporting periods
Activity present January 2025 through December 2025.
I-04 · No sign of a double-imported file
2 transactions have an exact twin (0.7% of the ledger) — within the normal range for repeated charges and split payment runs. Genuine duplicate payments are reported separately under L-01.
I-06 · Net income / retained-earnings roll-forward consistent
Monthly activity sums to the year-to-date figure; no direct postings to Retained Earnings in the final period.
I-07 · Debit/credit signs intact; every entry balances
No negative debit or credit fields; all entries balance.
I-05 · Financial statements agree to the trial balance
Statements are computed directly from the same normalized ledger as the trial balance.
Passing integrity checks mean the books are internally consistent — not that they are correct. The exception report that follows addresses correctness.
Module 6
Prioritized bookkeeping exceptions
p. 6
17 exceptions, ordered by severity. Each traces to source evidence (index, p. 19); entries are proposed where evidence supports them (p. 8).
| # | Severity | Finding | Amount | Action |
|---|---|---|---|---|
| F-01 | high | Manual entry MJ-147: $9,500.00 posted straight to cashRule L-06 · high confidence · 1 evidence ref | $9,500.00 | Confirm & resolve |
| F-02 | high | Paid twice: Peak Roast Equipment Co. — $2,340.00 on 2025-10-14Rule L-01 · high confidence · 2 evidence refs | $2,340.00 | Entry JE-1 |
| F-08 | high | Card payment of $4,850.00 was coded to expense — expenses are double-countedRule R-05 · high confidence · 3 evidence refs | $4,850.00 | Entry JE-3 |
| F-10 | high | Suspense balance of $3,275.00 has no supporting detailRule A-01 · high confidence · 2 evidence refs | $3,275.00 | Entry INV-4 |
| F-03 | medium | Possible duplicate: two $1,418.00 payments to Cumberland Power & Light, 2 days apartRule L-02 · medium confidence · 2 evidence refs | $1,418.00 | Confirm & resolve |
| F-04 | medium | A material transaction has no memo and no counterpartyRule L-04 · high confidence · 1 evidence ref | — | Confirm & resolve |
| F-05 | medium | Brightline Digital switched accounts: Marketing & Advertising → Software SubscriptionsRule L-07 · medium confidence · 3 evidence refs | $5,000.00 | Confirm & resolve |
| F-06 | medium | Review for business purpose: Palm Grove Resort & Spa, $3,890.00Rule L-08 · medium confidence · 1 evidence ref | $3,890.00 | Confirm & resolve |
| F-07 | medium | Bank charged $45.00 on 2025-11-28 — never recorded in the booksRule R-03 · high confidence · 2 evidence refs | $45.00 | Entry JE-2 |
| F-11 | medium | Prepaid Expenses has a negative balance of ($600.00)Rule A-02 · high confidence · 1 evidence ref | ($600.00) | Entry INV-5 |
| F-12 | medium | Customer Deposits is negative by $2,400.00 — more relieved than was recordedRule A-03 · high confidence · 2 evidence refs | $2,400.00 | Entry INV-6 |
| F-13 | medium | $1,850.00 has sat in Undeposited Funds since JuneRule A-04 · high confidence · 1 evidence ref | $1,850.00 | Confirm & resolve |
| F-15 | medium | Credit Card — Business Card is running $4,850.00 above its normal levelRule A-06 · medium confidence · 1 evidence ref | $4,850.00 | Confirm & resolve |
| F-16 | medium | $2,750.00 receivable from Harbor Lane Bistro is 324+ days oldRule A-07 · high confidence · 1 evidence ref | $2,750.00 | Confirm & resolve |
| F-23 | medium | $6,200.00 of improvement work was expensed — likely belongs on the balance sheetRule N-04 · medium confidence · 1 evidence ref | $6,200.00 | Entry JE-7 |
| F-09 | info | Statement coverage is incomplete — reconciliation review is limitedRule R-02 · high confidence · 3 evidence refs | — | Confirm & resolve |
| F-14 | info | New account this quarter: Customer DepositsRule A-05 · high confidence · 2 evidence refs | — | Confirm & resolve |
Module 7
Bank & credit-card reconciliation review
p. 7
Statement balances versus the books, with every difference traced to an identified item.
| Statement | Statement balance | Ledger balance | Difference | Explanation |
|---|---|---|---|---|
| Bank · Nov 2025 | $90,397.50 | $90,442.50 | $45.00 | Unrecorded Nov 28 service charge — finding, entry proposed |
| Bank · Dec 2025 | $97,192.10 | $97,237.10 | $45.00 | Same fee, still unrecorded at year end |
| Card · Aug 2025 | $4,850.00 | $9,700.00 | $4,850.00 | Aug payment coded to expense instead of card — entry proposed |
Coverage limitation: bank statements were provided for two of twelve months and card statements for one. Reconciliation assurance applies only to covered periods. Remaining months are unverified against outside documents.
Module 8
Proposed correcting journal entries
p. 8
4 review-ready entries. Every entry balances to the cent. None will be posted by KAM — these await review by someone qualified.
JE-1Paid twice: Peak Roast Equipment Co. — $2,340.00 on 2025-10-14
| 6400 · Repairs & Maintenance | $2,340.00 | |
| 1000 · Cash — Operating | $2,340.00 |
Reverse duplicate payment CHK-2311 to Peak Roast Equipment Co. ($2,340.00). Effective 2025-10-14 · high confidence
JE-2Bank charged $45.00 on 2025-11-28 — never recorded in the books
| 6460 · Bank Charges | $45.00 | |
| 1000 · Cash — Operating | $45.00 |
Record November bank charge of $45.00 per statement STMT-BANK-2025-11. Effective 2025-11-28 · high confidence
JE-3Card payment of $4,850.00 was coded to expense — expenses are double-counted
| 2100 · Credit Card — Business Card | $4,850.00 | |
| 6900 · Miscellaneous Expense | $4,850.00 |
Reclassify the August card payment (CHK-CC-0820) from Miscellaneous Expense to the card liability. Effective 2025-08-20 · high confidence
JE-7$6,200.00 of improvement work was expensed — likely belongs on the balance sheet
| 1510 · Leasehold Improvements | $6,200.00 | |
| 6400 · Repairs & Maintenance | $6,200.00 |
Capitalize the BuildRight Contractors improvement (CHK-BR-0512) to Leasehold Improvements. Effective 2025-05-12 · medium confidence · tax-sensitive · professional review recommended
Two additional matters (the suspense balance and the prepaid over-amortization) received investigation steps rather than entries — the evidence is insufficient for a precise correction, and KAM does not guess entries into books.
Module 9
Revenue & gross-margin analysis
p. 9
Revenue of $1.28M across three channels at a 55.7% blended gross margin. Wholesale grew 20% Q3→Q4 ($177K → $212K); cafe and online held steady.
Revenue by channel — actual, monthly
Gross margin % — actual, monthly
December wholesale includes two entries flagged for verification (manual entry MJ-147, $9,500.00; deposit application, $8,400.00). If either reverses, Q4 acceleration moderates from 20% to roughly 10% — still real growth, smaller trend. Verify before making capacity commitments.
Module 10
Operating expense & profitability
p. 10
Full-year profit & loss, grouped for management use. Dollars shown with the exceptions uncorrected — see p. 8 for how proposed entries would move these figures.
| Wholesale revenue | $720,500.00 |
| Cafe revenue | $432,000.00 |
| Online revenue | $131,200.00 |
| Total revenue | $1,283,700.00 |
| Cost of goods sold | $568,457.10 |
| Gross profit | $715,242.90 |
| Payroll & payroll taxes | $328,860.00 |
| Rent & utilities | $101,396.00 |
| Marketing & merchant fees | $45,716.80 |
| Insurance, software & administrative | $47,460.00 |
| Repairs, travel & other | $38,220.00 |
| Depreciation | $18,960.00 |
| Total operating expenses | $580,612.80 |
| Interest expense | $2,520.00 |
| Net income | $132,110.10 |
If the four high-severity corrections post as proposed, net income increases by approximately $7,190.00 (the double-counted card payment and duplicate repair), before any decision on the $9,500.00 manual revenue entry, which would reduce revenue if reversed. Marketing stepped up materially in Q4 (new campaign retainer) — see the action plan for the ROI checkpoint.
Module 11
Balance sheet & working capital
p. 11
Working capital of $181K (4.5x current ratio, 3.8x quick). Balanced to the cent: assets $292,152.10 = liabilities + equity $292,152.10.
| Cash & equivalents | $137,237.10 |
| Accounts receivable | $58,850.00 |
| Inventory | $31,500.00 |
| Prepaid, clearing & suspense | $4,525.00 |
| Total current assets | $232,112.10 |
| Equipment & improvements, net | $60,040.00 |
| Total assets | $292,152.10 |
| Accounts payable | $38,192.00 |
| Credit card payable | $9,700.00 |
| Payroll liabilities | $4,300.00 |
| Sales tax payable | ($1,120.00) |
| Customer deposits | ($2,400.00) |
| Total current liabilities | $48,672.00 |
| Equipment loan | $29,120.00 |
| Total liabilities | $77,792.00 |
| Common stock | $10,000.00 |
| Retained earnings | $158,250.00 |
| Current-year net income | $132,110.10 |
| Shareholder distributions | ($86,000.00) |
| Total equity | $214,360.10 |
| Total liabilities & equity | $292,152.10 |
Presentation notes: “Prepaid, clearing & suspense” includes three flagged balances (negative prepaid, stale undeposited funds, unidentified suspense). Sales tax payable is shown at its negative (debit) book balance pending the tie-out to state filings. The card balance includes the $4,850.00 misposting; it reconciles once the proposed entry posts.
Module 12
Cash flow & runway
p. 12
Total cash ended the year at $137K, funding $86.0K of shareholder distributions and $8.9K of loan principal from operations along the way.
Total cash — actual, month end
Runway: not the binding constraint — trailing three-month cash flow is positive (+$12,143.50/month average).
Cash runway = total cash ÷ average monthly net cash change over the trailing three months, including distributions and debt service. A positive trailing cash flow means runway is not the binding constraint.
The quarterly distribution pattern creates visible saw-tooth dips (March, June, September, December). If wholesale growth continues, expect working capital to absorb more cash as receivables grow — the December AR balance already reflects this.
Module 13
KPIs & comparative trends
p. 13
| Measure | H1 2025 | H2 2025 | Change |
|---|---|---|---|
| Revenue | $603,200.00 | $680,500.00 | 12.8% |
| Gross profit | $333,774.40 | $381,468.50 | 14.3% |
| Operating expenses | $279,023.80 | $301,589.00 | 8.1% |
| Net income | $53,490.60 | $78,619.50 | 47.0% |
55.7%
GM% (FY)
10.3%
NI margin (FY)
4.46x
Current ratio
3.76x
Quick ratio
Year-over-year comparison is unavailable — 2024 monthly data was not provided. Upload the prior year to unlock YoY variance and seasonality analysis in the next run.
Module 14
Forecast & scenarios — estimates, not predictions
p. 14
Base case holds revenue at the trailing three-month average: $1.44M annualized. Upside (+10%): $1.58M. Downside (−10%): $1.29M. At the trailing six-month net margin (11.6%), the base case implies roughly $166K of net income.
Base scenario holds revenue at the trailing three-month average (an ESTIMATE, not a prediction). Upside/downside flex revenue ±10%. Net income applies the trailing six-month net margin to scenario revenue. These are planning scenarios from your historical data only.
Module 15
Entity & compliance awareness — matters requiring review
p. 15
Awareness flags for an accrual-basis S corporation, phrased as questions to resolve with the appropriate professional. KAM does not assert noncompliance and does not compute “reasonable compensation” figures.
S corporation: no owner payroll is visible in the books
The intake says the owner works in the business, and payroll runs through Gusto (staff only) — but the chart of accounts has no officer-compensation account. S corporation owners who perform services are generally expected to take reasonable compensation through payroll. This is a matter requiring review, not a conclusion — owner payroll may simply be recorded elsewhere.
To confirm: Is owner compensation processed outside the main payroll or recorded in another account?
Route to: owner + tax preparer
$86,000.00 in distributions with no offsetting owner-payroll evidence
Distributions totaled $86,000.00 (4 payments averaging $21,500.00). Distributions are fine — but when an active owner takes material distributions and the books show no owner payroll, the first question in any exam is reasonable compensation. Worth resolving before filing.
Route to: owner + tax preparer
Sales Tax Payable is negative by $1,120.00 — remittance likely exceeded the recorded liability
The July remittance of $3,420.00 was larger than the balance on the books. Either collections aren't being accrued to this account, or the state was overpaid. Confirm against filed returns (TN).
To confirm: Are point-of-sale tax collections being recorded to this liability account?
Route to: bookkeeper + state filings
These items commonly deserve a human professional. RISE Consulting Group — the practice behind KAM's methodology — offers separately scoped diagnostic engagements; ask from your dashboard.
Module 16
The 90-day CFO action plan
p. 16
Next 30 days — restore trust
| Support or reverse manual entry MJ-147 | Obtain the deposit slip, invoice, or contract behind the December 28 entry. No support — reverse it before closing the year. | Bookkeeper + Owner |
| Recover the duplicate repair payment | Confirm with the bank whether both Peak Roast checks cleared; void or request a refund, then post the reversing entry. | Bookkeeper |
| Reclassify the August card payment | Post the proposed entry moving $4,850 from Miscellaneous Expense to the card liability; the card account will then reconcile. | Bookkeeper |
| Identify the $3,275 suspense item | Pull the September bank image, identify the payee, and clear Suspense to the correct account. | Bookkeeper |
| Complete memos on unexplained payments | Add payee and purpose to every material transaction missing them. | Bookkeeper |
| Record the November bank fee | Post the $45 service charge and add statement fees to the monthly close checklist. | Bookkeeper |
Days 31–60 — clean up & tighten
| Resolve the possible duplicate utility payment | Pull both September bill images; request a vendor credit if duplicated. | Bookkeeper |
| Confirm the December Brightline coding | If the retainer is campaign work, move it from Software back to Marketing. | Bookkeeper |
| Document the July travel purpose | Attach business-purpose support for the Palm Grove charge or reclassify to distributions. | Owner |
| Rebuild the prepaid insurance schedule | Match amortization to actual policy periods and correct the negative balance. | Bookkeeper |
| True up customer prepay balances | Confirm December deposits received, then post the correcting entry so Customer Deposits reconciles to per-customer detail. | Bookkeeper |
| Clear the stale June deposit | Trace the $1,850 to the June bank statement; record or investigate. | Bookkeeper |
| Re-reconcile the card after the reclass | After posting the August correction, verify the card balance returns to its normal monthly level. | Bookkeeper |
| Chase or resolve the Harbor Lane receivable | Collection outreach on the $2,750 invoice; if uncollectible, review write-off timing with the tax preparer. | Owner |
| Tie sales tax to filed returns | Reconcile the negative $1,120 balance against TN filings and fix the POS accrual mapping. | Bookkeeper |
| Decide capitalization of the cafe buildout | Review the $6,200 BuildRight invoice with the tax preparer: capitalize as leasehold improvement or document a safe-harbor election. | Owner + Tax preparer |
Days 61–90 — operate like a CFO
| Resolve owner compensation for 2025 | Review the compensation-vs-distribution mix with your tax preparer and document the reasonable-compensation analysis before filing. | Owner + Tax preparer |
| Set a 2026 owner pay policy | Decide salary level and distribution cadence for 2026 so the question never comes up again. | Owner + Tax preparer |
| Put a target on the new marketing spend | Define the wholesale-lead or online-order target that justifies the retainer; review after 90 days. | Owner |
| Adopt a monthly close rhythm | Upload bank and card statements monthly so every period gets reconciliation coverage going forward. | Bookkeeper |
| Write the prepay-program policy | Document per-customer deposit tracking and when balances convert to revenue. | Owner |
| Plan for wholesale growth | Q4 wholesale accelerated 20%. Check roasting capacity, green-coffee contracts, and AR terms before pushing further. | Owner |
| Reduce single-supplier exposure | Qualify a second green-coffee source for 25–30% of volume or negotiate contract protections with Altura. | Owner |
Module 17
Management-use notes to the financials
p. 17
Informational notes drawn solely from the provided data and intake responses. These notes support management use of the statements; they are not a compilation and carry no assurance.
1 · Organization. Bluegrove Coffee Roasters, Inc. is a Tennessee S corporation operating a coffee-roasting business with three revenue channels: wholesale distribution, a retail cafe, and online sales. One shareholder, active in operations. (Source: intake.)
2 · Basis of accounting. The books are maintained on the accrual basis in QuickBooks Online. Revenue is recorded on invoicing (wholesale) and at point of sale (cafe, online); green-coffee purchases run through accounts payable.
3 · Significant balances. Cash of $137,237.10 includes an operating account and savings. Accounts receivable of $58,850.00 is predominantly current-month wholesale invoicing, except one $2,750.00 item aged 300+ days (finding A-07). Inventory of $31,500.00 comprises green coffee and finished goods at cost as recorded; no count adjustment was provided.
4 · Debt. An equipment loan (First Cumberland Bank) amortizes at $950.00/month including interest; principal balance $29,120.00 at year end. No other borrowings appear in the records provided.
5 · Related-party items. Quarterly shareholder distributions totaled $86,000.00. One travel charge is flagged for business-purpose documentation (finding L-08). Owner compensation arrangements are under review (findings C-01/C-02).
6 · Matters affecting comparability. Marketing spend stepped up materially in Q4 (new campaign retainer); a $6,200.00 renovation was expensed in May and is proposed for capitalization review. December revenue includes two entries pending verification.
These notes are generated by software for management use only. They are not compiled financial statements and no assurance is provided on them.
Module 18
Notes, methods, assumptions & limitations
p. 18
Calculations. Every displayed amount is computed deterministically from the normalized ledger using integer-cent arithmetic — no floating-point money math, no AI-generated numbers. Charts render the same figures shown in tables.
Rules. Findings come from a versioned rule engine (v2026.08) spanning data integrity, account review, general-ledger anomalies, reconciliation awareness, and entity-aware compliance awareness. Each finding carries severity, confidence, evidence, and a next step. Suppressed duplicates (one underlying item triggering multiple patterns) are consolidated into a single finding with the full pattern list.
Forecast method. Base = trailing three-month average revenue held flat; upside/downside = ±10%; profitability at the trailing six-month net margin. Estimates for planning, never predictions.
Labels. ACTUAL = from the books provided. ESTIMATE = derived scenario. SYNTHETIC = this entire demonstration dataset, including its deliberately seeded errors.
Limitations. This is software-generated, management-use analysis based solely on the information provided. It is not an audit, review, compilation, or attestation engagement; it provides no tax or legal opinion; it does not guarantee error detection. Journal entries are proposals requiring qualified review. Compliance items are awareness flags requiring confirmation with the appropriate professional. Statement reconciliation applies only to the periods for which statements were provided.
Module 19
Source & evidence index
p. 19
Every material finding, traced to its source. In the interactive product, each reference is a click-through.
| Finding | Rule | Evidence reference | Amount |
|---|---|---|---|
| F-01 | L-06 v2026.08 | MJ-147 · 2025-12-28 · journal · (no memo) | $9,500.00 |
| F-02 | L-01 v2026.08 | CHK-2310 · 2025-10-14 · Peak Roast Equipment Co. · Roaster drum bearing replacement | $2,340.00 |
| CHK-2311 · 2025-10-14 · Peak Roast Equipment Co. · Roaster drum bearing replacement | $2,340.00 | ||
| F-08 | R-05 v2026.08 | CHK-CC-0820 · 2025-08-20 · Business Card Payment · Card payment | $4,850.00 |
| STMT-CC-2025-08 · August card statement — payment received | ($4,850.00) | ||
| recon-2100-2025-12 · Card ledger balance − statement balance | $4,850.00 | ||
| F-10 | A-01 v2026.08 | 1900 · 1900 · Suspense — balance at 2025-12 | $3,275.00 |
| CHK-SUSP-0909 · 2025-09-09 · check · (no memo) | $3,275.00 | ||
| F-03 | L-02 v2026.08 | CHK-1193 · 2025-09-03 · Cumberland Power & Light · Electric & gas service | $1,418.00 |
| CHK-1194 · 2025-09-05 · Cumberland Power & Light · Electric & gas service | $1,418.00 | ||
| F-04 | L-04 v2026.08 | CHK-SUSP-0909 · 2025-09-09 · check · (no memo) | $3,275.00 |
| F-05 | L-07 v2026.08 | CHK-BL-1208 · 2025-12-08 · Brightline Digital · Brand campaign retainer — December | $5,000.00 |
| CHK-BL-1010 · 2025-10-10 · Brightline Digital · Brand campaign retainer — October | $5,000.00 | ||
| CHK-BL-1110 · 2025-11-10 · Brightline Digital · Brand campaign retainer — November | $5,000.00 | ||
| F-06 | L-08 v2026.08 | CHK-PG-0718 · 2025-07-18 · Palm Grove Resort & Spa · Owner travel | $3,890.00 |
| F-07 | R-03 v2026.08 | STMT-BANK-2025-11:BN-3 · 2025-11-28 · MONTHLY SERVICE CHARGE | ($45.00) |
| recon-1000-2025-11 · Reconciliation: book cash − bank balance | $45.00 | ||
| F-11 | A-02 v2026.08 | 1300 · 1300 · Prepaid Expenses — balance at 2025-12 | ($600.00) |
| F-12 | A-03 v2026.08 | DEP-CD-1105 · 2025-11-05 · deposit · Wholesale prepay program — 3 accounts | $6,000.00 |
| JE-CD-1215 · 2025-12-15 · journal · Applied customer prepay balances to December wholesale invoices | $8,400.00 | ||
| F-13 | A-04 v2026.08 | DEP-1115 · 2025-06-28 · deposit · Cafe sales — POS deposits | $36,500.00 |
| F-15 | A-06 v2026.08 | 2100 · 2100 · Credit Card — Business Card — monthly balances | $9,700.00 |
| F-16 | A-07 v2026.08 | INV-1088 · 2025-02-10 · Harbor Lane Bistro · Invoice #1088 — wholesale beans, net 30 | $2,750.00 |
| F-17 | C-01 v2026.08 | payroll-composition · Wage-account composition | $294,000.00 |
| 3100 · 3100 · Shareholder Distributions — YTD | $86,000.00 | ||
| F-18 | C-02 v2026.08 | DIST-1067 · 2025-03-26 · Jordan Bluegrove · Shareholder distribution | $21,500.00 |
| DIST-1135 · 2025-06-26 · Jordan Bluegrove · Shareholder distribution | $21,500.00 | ||
| DIST-1202 · 2025-09-26 · Jordan Bluegrove · Shareholder distribution | $21,500.00 | ||
| DIST-1269 · 2025-12-26 · Jordan Bluegrove · Shareholder distribution | $21,500.00 | ||
| F-19 | C-05 v2026.08 | CHK-ST-0721 · 2025-07-21 · TN Department of Revenue · TN sales & use tax remittance | $3,420.00 |
| F-20 | N-01 v2026.08 | CHK-BL-1010 · 2025-10-10 · Brightline Digital · Brand campaign retainer — October | $5,000.00 |
| CC-1221 · 2025-10-25 · Business Card — monthly activity · Card charges (statement detail) | $4,850.00 | ||
| F-23 | N-04 v2026.08 | CHK-BR-0512 · 2025-05-12 · BuildRight Contractors · Cafe renovation — buildout labor & materials | $6,200.00 |
| F-09 | R-02 v2026.08 | STMT-BANK-2025-11 · bank · 2025-11 | $90,397.50 |
| STMT-BANK-2025-12 · bank · 2025-12 | $97,192.10 | ||
| STMT-CC-2025-08 · credit_card · 2025-08 | $4,850.00 | ||
| F-14 | A-05 v2026.08 | DEP-CD-1105 · 2025-11-05 · deposit · Wholesale prepay program — 3 accounts | $6,000.00 |
| JE-CD-1215 · 2025-12-15 · journal · Applied customer prepay balances to December wholesale invoices | $8,400.00 | ||
| F-21 | N-02 v2026.08 | rev-trend-4000 · Wholesale Revenue by quarter | $212,000.00 |
| F-22 | N-03 v2026.08 | vendor-concentration · Altura Coffee Importers share of purchases | $286,521.84 |