Question $3$

In summary, event $3$ leads to a decrease in cash and a decrease in debt on the balance sheet as well as a decrease in profit on the income statement. On the other hand, event $4$ leads to an increase in income and the availability of accounts receivable on the balance sheet, as well as an increase in profit on the income statement.

On March $25,$ Thelma will book and pay wages to the employees at Systrarnas Fastighetsbyr$.$ You have the following information about wages for the month of March:

Gross wages: SEK $500,000$ Personnel tax: $33\%$ Employer's tax: $31\mathrm{.}42\%$

$1.$ a$)$ Give an account of how gross wages affect profit and cash on March $25$ due to the transactions that take place then. Use the terms result, cost and access in your answer. Justify your answer and link it to concrete numbers in the scenario.

$2.$ b$)$ Explain how cash and cash equivalents are affected on April $12$ by the total payments made due to March wages on this date. Justify your answer and link the answer to concrete amounts in the scenario above.