Daniel Pizzardi's Computer Service Company Balance Sheet January 31, 2014 ASSETS LIABILITIES Current Assets Current Liabilities Cash 65,000 Accounts Payable - Paul Liberti 18.000 Petty Cash 200 Accounts Payable - Sara Fangrad 12,000 Bank Loan 30,000 Accounts Receivable - Miguel Baci 7,000 Total Current Liabilities 60,000 Accounts Receivable - Sabrina Boyle 5,100 Marketable Securities 15,000 Long term Liabilities Office Supplies 1200 Mortgage Payable 125.000 Computer Supplies 2,000 Total Long term Liabilities 215,000 Total Current Assets 95,500 Total Liabilities 275,000 Long term Assets Owner's Equity Office Furniture 18.000 Daniel Pizzandi, Capital 334,500 Computer Equipment 55,000 Investments 21,000 Total Liabilities and Equity 609,500 Automobile 40,000 Building 150,000 Land 230,000 Total Long term Assets 514,000 Total Assets 609,500 Current Ratio Debt Ratio: Equity Ratio Calculate Fixed Asset 4 Working Capital