5 6 7 8 Assets 9 Cash 10 Accounts receivable 1 Finished goods inventory 12 Raw materials inventory 13 14 RAW PVC RESIN 15 Land 16 Building and equipment 17 Less: Accummulated depreciation 18 19 Total assets 20 21 Liabilities & Stockholders' Equity 22 Accounts payable 23 Common Stock 24 Retained earnings 25 First Quarter End of January End of Febraury End of March Quarter 1 26 Total liabilities & Stockholders' Equity $0 $0 $0 27 28