4-27
Workpaper 3a
NAME: DATE:
YEAR: 19AA AGENT:
ISSUE: INVENTORY ON 12/31/AA
SERIAL RED BOOK SALES ADJUSTED INV
NUMBER YEAR MODEL VALUE $$ PRICE COST VALUE ADJUSTMENT
JMIEF232 88 MAZDA 3,100.00 1,500.00 1,200.00 325.00 875.00
lG3HN373 86 OLDS 5,800.00 5,295.00 4,941.25 925.00 4,016.25
JT4YR27V 84 TOYOTA VAN 2,000.00 4,995.00 2,000.00 1,000.00 1,500.00
lG6AD478 82 CADILLAC 1,831.80 2,700.00 1,750.00 550.00 1,200.00
lB3B218C 83 OMNI 100.00 100.00 100.00 50.00 50.00
JT2AE82E 87 TOYOTA 3,875.00 4,895.00 3,875.00 950.00 2,925.00
11602412 77 MERCEDES 2,400.00 4,500.00 3,062.36 1,250.00 1,812.36
1MEBP923 86 COUGAR 4,675.00 3,995.00 2,675.00 1,425.00 1,250.00
lG5CT18B 84 JIMMY 2,629.32 5,995.00 4,366.39 2,350.00 2,016.39
lG3GR4@A 85 CUTLASS 4,600.00 2,800.00 2,225.00 750.00 1,475.00
1XMAC996 86 ENCORE 1,975.00 1,900.00 1,000.00 525.00 475.00
lGlBN69H 86 CAPRICE 5,300.00 3,010.00 2,520.32 800.00 1,720.32
lG3AR47A 84 CUTLASS 2,775.00 2,995.00 2,485.00 1,250.00 1,235.00
lGlAW359 83 CHEV WAGON 1,625.00 995.00 800.00 400.00 400.00
lGlAX68R 83 CITATION 1,075.00 2,295.00 700.00 200.00 500.00
lG3AJ11R 88 CUTLASS 6,225.00 5,495.00 3,223.36 1,325.00 1,898.36
JFlAC34B 86 SUBARU 2,650.00 2,400.00 2,250.00 1,325.00 925.00
1MEBP88F 82 MERC WAGON 290.00 600.00 300.00 175.00 125.00
JNlHM15P 90 NISSAN 5,364.27 10,000.00 6,348.91 1,850.00 4,498.91
JT3EL36M 90 TOYOTA 4,750.00 4,995.00 1,155.00 925.00 230.00
lB3BM18C 86 HORIZON 2,050.00 2,195.00 1,685.00 900.00 785.00
lL47JAJ1 80 CHEV IMPALA 75.00 695.00 605.00 250.00 355.00
P39J6H54 76 BUICK 25.00 525.00 485.00 75.00 410.00
1VWAA017 83 VOLKSWAGON 1,450.00 600.00 495.00 225.00 270.00
lG6AL578 84 CADILLAC 5,875.00 3,850.00 1,635.00 850.00 785.00
lG4A257Y 82 BUICK RIV 1,015.00 2,109.52 1,095.00 950.00 145.00
lGlJC146 90 CAVALIER 6,125.00 6,995.00 2,585.00 1,300.00 1,285.00
lB3BD49C 84 ARIES WAGON 1,275.00 1,600.00 1,485.00 825.00 660.00
lQ8769L5 79 CAMERO 450.00 1,150.00 985.00 625.00 360.00
1VWDC017 83 VW GTI 1,775.00 800.00 710.00 400.00 310.00
4H87A8Zl 78 BUICK 50.00 387.00 100.00 25.00 75.00
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Total 83,205.39 92,366.52 58,842.59 24,775.00 34,067.59
Inventory 12/31 24,775.00 ======== 24,775.00 ========================
------------ ------------
Difference 58,430.39 34,067.59
======== =======
$$ DECEMBER 19AA STATE OFFICIAL USED CAR GUIDE AVERAGE WHOLESALE PRICES