Assets
Year 1
Cash
Accounts receivable
Inventories(total)
Total current Assets
Gross fixed assets
Less: accumulated depreciation
Intangible assets
Less: accumulated amortization
Total net fixed assets
Liabilities
Shor-term barrowing/loans
Account payable
Accrual
Total current liabilities
Long-term debt
Total Noncurrent liabilities
Total Liabilities
Equity
Common stocks
Retained earnings
Total Equity
Year 2