The major financial statements of Ten Peaks Coffee Company Inc. from its 2016 annual report are included in Exhibits 1.29A to 1.29C. Note that its fiscal year end is December 31, 2016. EXHIBIT 1.29A Ten Peaks Coff ee Company Inc.’s 2016 Consolidated Statements of Financial Position

EXHIBIT 1.29B Ten Peaks Coff ee Company Inc.’s 2016 Consolidated Statements of Income

EXHIBIT 1.29C Ten Peaks Coff ee Company Inc.’s 2016 Consolidated Statements of Cash Flows

Required

a. Find the following amounts in the statements:

i. Total revenues for fiscal year 2016

ii. Total cost of sales for fiscal year 2016

iii. Sales and marketing expenses for fiscal year 2015

iv. Administration expenses for fiscal year 2016

v. Income tax expense for fiscal year 2015

vi. Net income for fiscal year 2016

vii. Inventories at the end of fiscal year 2016

viii. Accounts payable at the beginning of fiscal year 2016

ix. Shareholders’ equity at the end of fiscal year 2016

x. Retained earnings at the end of fiscal year 2016

xi. Cash provided from operating activities in fiscal year 2016

xii. Cash payments to acquire plant and equipment in fiscal year 2016

xiii. Cash used to purchase short-term investments in fiscal year 2016

xiv. Cash used to pay dividends in fiscal year 2016

b. Does Ten Peaks finance its business primarily with debt or with shareholders’ equity? Support your answer with appropriate data.

c. Did Ten Peaks have a net inflow or a net outflow of cash from financing activities in 2016? What about from its investing activities?

d. Does Ten Peaks use a classified statement of financial position? Explain.

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TEN PEAKS COFFEE COMPANY INC. Consolidated Statement of Financial Position (Tabular amounts in thousands of Canadian dollars) December December Note as at 31, 2016 31, 2015 Assets Current assets Inventories $11,574 $18,960 Accounts receivable 7,200 11,707 Prepaid expenses and other receivables 524 462 Short-term Investments 12,700 Derivative assets 95 354 Cash and cash equivalents 25 12,497 9,065 Total current assets 36,041 49,097 Non-current assets Plant and equipment 10 16,278 12,756 Intangible assets 11 1,687 1,947 Deferred tax assets 12 837 944 Total non-current assets 18,802 15,647 Total assets S67,899 $51,688 December December as at Note 31, 2016 31, 2015 Liabilities and shareholders' equity Current liabilities Accounts payable 2,797 1,722 Accrued liabilities 1,166 1,455 Dividend payable 20 565 563 Derivative liabilities 815 2,025 Current portion of other liabilities 15 488 869 Total current liabilities 5,831 6,634 Non-current liabilities Derivative liabilities 3,896 1,695 Deferred tax liabilities 12 1,676 604 Convertible debenture 14 11,283 Other liabilities 15 81 69 Asset retirement obligation Total non-current liabilities 16 797 702 17,733 3,070 Total liabilities 23,564 9,704 Shareholders' equity Share capital 17 43,496 43,448 Share-based compensation reserve 63 72 Accumulated other comprehensive income Retained earnings (deficit) Total equity 419 357 (1,536) 44,335 41,984 Total liabilities and shareholders' equity $67, 899 $51, 688