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CITY OF ISLES BEACH | 39 <br />CCOVER LETTER <br />Current assets: <br />Cash and cash equivalents 4,724,012$ <br />Accounts receivable, less allowance for doubtful accounts <br />of $1,308,716 39,170,326 <br />Unbilled reimbursables 2,733,387 <br />Prepaid income taxes 1,247,304 <br />Prepaid expenses and other current assets 3,519,102 <br />Total current assets 51,394,131 <br />Furniture, fixtures, and computer equipment, net 3,573,353 <br />Leasehold improvements, net 6,958,228 <br />Other assets 2,298,677 <br />Total assets 64,224,389$ <br />Current liabilities: <br />Capital lease obligations, current 1,506,894$ <br />Accounts payable 8,901,581 <br />Accrued liabilities 10,878,491 <br />Accrued incentive bonuses 2,256,493 <br />Deferred rent credit, current 1,228,693 <br />Notes payable - software and subscription finance, current 873,368 <br />Promissory notes, current 90,162 <br />Income taxes payable 343,006 <br />Unearned revenue 4,205,997 <br />Total current liabilities 30,284,685 <br />Promissory notes, long term 360,646 <br />Capital lease obligations, long-term 1,260,110 <br />Deferred rent credit, long-term 6,138,364 <br />Deferred tax liability, long-term 3,276,400 <br />Note payable - software and subscription finance, long -term 541,608 <br />Total liabilities 41,861,813 <br />Commitments and contingencies (Note 9) <br />Stockholders’ equity: <br />Class A voting common stock ; no par value; 1,000,000 shares <br />authorized; 141,326 shares issued and outstanding 3,364,108 <br />Equities - unearned ESOP shares (2,000,000) <br />Accumulated other comprehensive loss (30,362) <br />Retained earnings 20,303,269 <br />IA Stockholders' equity 21,637,015 <br />Non-controlling interest 725,561 <br />Total stockholders' equity 22,362,576 <br />Total liabilities and stockholders' equity 64,224,389$ <br />IA INTERIOR ARCHITECTS, INC. <br />CONSOLIDATED BALANCE SHEET <br />LIABILITIES AND STOCKHOLDERS' EQUITY <br />ASSETS <br />DECEMBER 31, 2019 <br />See accompanying notes to consolidated financial statements and <br />independent accountants' review report. <br /> 2