FinancialList of Start$-$up Costs and ExpensesEstimated Start$-$up Costs$*$ Rent and renovation: $$30,000*$ Coffee roasting equipment: $$15,000*$ Initial inventory $($coffee beans, cups, etc.$)$: $$10,000*$ Point$-$of$-$sale system: $$5,000*$ Marketing and branding: $$5,000*$ Legal and accounting fees: $$3,000*$ Insurance: $$2,000*$ Miscellaneous expenses: $$5,000$Total estimated start$-$up costs: $$85,000$Opening Balance SheetAn opening balance sheet will be provided using the template provided. Evidence of research for any amounts over $$500$ will be included Please give me a layout of a balance sheet