What you made

These owned cards sold, but their cost is not recorded, so their margin is unknown. The revenue is real cash and is in the ledger, but it is left out of owned sales, net and the headline above so it never passes for profit. Open a card and record its cost to move its sale into profit. Rule: a sale counts in a month only when its card has a recorded purchase cost and its cost of goods is posted by the end of that month. A cost recorded later is dated on the sale's own day, so the sale counts in its month from then on; no month shows COGS without its revenue. Fees and shipping on these sales stay in net income; only their revenue and cost of goods are held out.

Each ledger line is attributed to the sale it belongs to. House commission is the commission the house earns on consigned sales; a consigned sale's price belongs to the consignor, so it shows as a gross memo and is not revenue. A refund in a later month shows as a negative in that month. Shipping is shipping charged to buyers less shipping paid. Net = owned sales + house commission + shipping − COGS − fees. Owned sales of cards with no recorded cost are held out of Net and shown in the last column. A line that names no sale, such as a monthly store fee, sits in its own row. The rows tie to the period net income below.