ACCORDING TO US GAAP Cardullo's Gourmet Shoppe, Inc Balance Sheet as of December 31, 2013 SALES TAX PAYABLE $2,372 ASSETS GIFT CERTIFICATES NON- CURRENT $4,278 LIABILITIES OTHER CURRENT LIABILITIES $1,482 CURRENT LIABILITIES WAGES PAYABLE $25,959 TOTAL CURRENT LIABILITIES $0 SHORT TERM LOAN PAYABLE $35,822 NON-CURRENT LIABILITIES ACCOUNTS PAYABLE $114,679 TOTAL NON-CURRENT LIABILITIES so TOTAL LIABILITIES so