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begin{tabular}{|c|c|c|c|} hline multicolumn{4}{|c|}{ Phoenix Golf Club Co.'s Pretransaction Statement of Financial Condition } hline Cash & ( $ 15,000 ) & Accounts payable &
\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Phoenix Golf Club Co.'s Pretransaction Statement of Financial Condition } \\ \hline Cash & \( \$ 15,000 \) & Accounts payable & \( \$ 20,000 \)
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