The financial statements of Jean Coutu are presented in Appendix B following the fi nancial statements for Shoppers Drug Mart in Appendix A.

Instructions

(a) Using Shoppers Drug Mart's financial statements, put the total amount classifications provided for assets, liabilities, and shareholders' equity into the accounting equation format as at December 29, 2012. In other words, insert the appropriate total amounts for total assets 5 total liabilities 1 total shareholders' equity. Further break down shareholders' equity into its total component parts.

(b) Using Jean Coutu's fi nancial statements, put the total amount classifi cations provided for assets, liabilities, and shareholders' equity into the accounting equation format as at March 2, 2013. Further breakdown shareholders' equity into its total component parts.