Account	Amount ($)
Current Assets
Cash	32,000
Accounts Receivable	22,000
Inventory	17,000
Non-current Assets
Property, Plant, and Equipment	200,000
Accumulated Depreciation	(20,000)
Current Liabilities
Accounts Payable	(10,000)
Short-term Debt	(8,000)
Long-term Debt	(45,000)
Shareholders' Equity	?