Particulars Asset

Cash Other Current Asset Non Current Asset

Patent 125000
Investors 375000
Incorporation Expense -7500
Machinery (Self Generated Asset) -62500 62500
Inventory -75000 75000
Prototype -23750
Sales 685000
Receivable 69500
Inventory -175000 175000
Advertising -22500
Labor -350000
Salaries -80000
Machinery -150000 150000
Loan 50000
Loan + Interest -50750
Inventory Consumed -195000
Amortization Patent -25000
Depreciation Machinery -10625
Total 113000 124500 301875
 Liability Equity
Current Liability Non Current Liability Capital Income Expense
125000
375000
7500

23750
685000
69500

22500
350000
80000

50000
-50000 750
195000
25000
10625
0 500000 754500 715125
39375
Balance Sheet
Capital 500000
Retained Earnings 39375
539375
Patent 125000
Machinery 62500
Add. Machinery 150000
Depriciation -10625
Amortization -25000
301875
Inventory 55000
Receivable 69500
Cash 113000
237500
539375