I'm trying to balance my assets and liabilities on the balance sheet for my case. I'm unable to locate the remaining amount. Any help would be great. Attached is my integrated excel sheet. All tabs are cell referenced to respective cells within the excel.

GENERAL JOURNAL GROUP 08 GENERAL JOURNAL Date Account Titles 1-Dec Cash Common Stock Additional Paid In Capital 1-Dec Land Cash Note Payable 1-Dec Equipment Cash Note Payable 1-Dec Salary & Wages Expense Cash 1-Dec Cash Accumulated Depreciation Gain on disposal Equipment 2-Dec Inventory Accounts Payable 2-Dec Legal Expense Account Payable 4-Dec Office Supplies Account Payable 5-Dec Cash Deferred Revenue 5-Dec Cash Accounts Recievable Sales Revenue Cost of Goods Sold Inventory 7-Dec Cash Accounts Recievable Service Revenue 15-Dec Accounts Recievable Service Revenue 15-Dec Employee Wages Expense Officer Salaries Expense Cash Payroll Tax Expense Payroll Tax Payable 15-Dec Cash Deferred Revenue 18-Dec Account Payable Cash 21-Dec Cash Accounts Recievable Sales Revenue Cost of Goods Sold Inventory 22-Dec Retained Earnings Dividends Payable 26-Dec Cash Account Receivable Cash Account Receivable 27-Dec Utility Expense Telephone Expense Cash 31-Dec Account Receivable Service Revenue Debit 140,000 Credit 35,000 105,000 60,000 15,000 45,000 154,800 46,440 108,360 4,350 4,350 5,420 14,400 1,820 18,000 2,560 2,560 1,550 1,550 500 500 14,400 14,400 100 300 400 160 160 700 3,500 4,200 7,200 7,200 10,200 15,000 25,200 2,041 2,041 9,000 9,000 4,610 4,610 1,520 2,280 3800 2120 2120 16,000 16,000 300 300 4280 4280 1,750 256 2,006 8,700 8,700 Cash 2,940 Page 1 GENERAL JOURNAL Account Recievable Service Revenue 1,960 Cash Sales Revenue Cost of Goods Sold Inventory 1,600 Accounts Receivable Sales Revenue Cost of Goods Sold Inventory 2,840 4,900 1,600 840 840 2,840 1,436 1,436 Cash Accounts Receivable 52,950 Repair Expense Cash 11,300 52,950 11,300 Bad Debt Expense Accounts Receivable 2,170 2,170 GENERAL JOURNAL - ADJUSTING ENTRIES Date Account Titles 31-Dec Salary & Wages Expense Salary & Wages Payable Payroll Tax Expense Payroll Tax Payable Deferred Revenue Service Revenue Debit 27,400 Credit 27,400 2,810 2810 11,833 11,833 Bad Debt Expense Allowance for Doubtful Accounts 8,510 Insurance Expense 6,800 8,510 Page 2 GENERAL JOURNAL Prepaid Insurance 6,800 Advertising Expense Prepaid Advertising 8,720 Amortization Expense Patent 30,000 Interest Expense Interest Payable 35,310 Cost of Goods Sold Inventory 234 8,720 30,000 35,310 234 Supplies Expense Supplies 9,834 9,834 Interest Payable Cash 35,310 35,310 Fair Value Adjustment Unrealized Gain (loss) Income Taxes Payable 4,700 Income Tax Expense Income Tax Payable 62790 GENERAL JOURNAL - CLOSING ENTRIES Date Account Titles 31-Dec Revenues Income Summary 3,055 1645 62790 Debit 1,639,642 Credit 1,639,642 Income Summary Salaries & Wages Expenses Cost of Goods Sold Advertising & Insurance Legal Expense Supplies Expense Utilities Loss on disposal Depreciation & Amortization Interest Expense Bad Debt Expense Payroll Expense Property Tax Expense Repairs & Maintenance Expense Telephone Expense Interest Expense Income Tax Expense 1,371,076 712,701 88,304 76,744 22,200 20,448 42,799 1,820 143,739 61,793 10,680 36,819 54,570 27,328 8,341 61,793 62,790 Income Summary Retained Earninigs 268,566 - Retained Earnings Dividends 16,000 16,000 OCI-Unrealized Gain/Loss-AFS AOCI 3,055 3,055 Page 3 GENERAL LEDGER PRACTICE SET GENERAL LEDGER ACCOUNT CASH & CASH EQUIVALENTS 1 GROUP 08 DATE BEG 12/1 DR 213,023 140,000 CR 15,000 46,440 4,350 12/5 12/5 12/7 12/15 12/15 12/18 12/21 12/26 12/26 12/27 12/31 5,420 14,400 100 700 25,200 9,000 4,610 1,520 300 4,280 2,006 2,940 1,600 52,950 11,300 ACCOUNTS RECEIVABLE BEG 12/5 12/7 12/15 12/21 12/26 245,680 300 3,500 7,200 2,280 12/31 8,700 1,960 2,840 300 4,280 52,950 2,170 ALLOWANCE FOR DOUBTFUL ACCOUNTS BEG BAL NOTES 353,023 Cash received for Common Stock Cash Down payment for land 291,583 Cash Down payment for equipment 297,003 Cash received for sale of equipment 292,653 Cash payment of Wages Cash received for memberships Cash received for personal training services Cash paid for Employees & Officers Cash received for sale of memberships Cash paid for lawyer, Max Office, T-shirt Creations Cash paid for telephone & utilities Cash received for sales of shirts Cash received for sales of apparel Cash owed by Allen & Associates Cash received for sale of class fees Cash received for personal training fees Cash received for sales of apparel Cash received for previous services Cash paid for repairs 337,327 CASH BALANCE Allen & Assoc. account owed Personal training fees on account Members accounts charged Retail sold put on account Balance collected of Allen & Assoc. Group & Personal training fees collected Group class fees put on members' accounts Fees for personal training completed Credit sales Cash received for accounts Write off 212,760 ACCOUNTS RECEIVABLE BALANCE 8,462 8,462 UNADJUSTED ADA BALANCE 8,510 16,972 ENDING ALLOW FOR DOUBTFUL ACCTS INTEREST RECEIVABLE BEG 0 0 UNADJUSTED BALANCE 0 ENDING BALANCE INVENTORY - APPAREL BEG 12/2 12/5 12/21 12/31 20,160 2,560 160 2,120 1,436 840 234 Purchased inventory on account Original cost of apparel sold Original cost of apparel sold Original cost of apparel sold 18,164 UNADJUSTED INVENTORY BALANCE 17,930 ENDING INVENTORY-APPAREL BAL. OFFICE SUPPLIES BEG 1,540 1,540 UNADJUSTED SUPPLIES BALANCE 9,834 -8,294 ENDING OFFICE SUPPLIES BALANCE PREPAID EXPENSES BEG 26,774 26,774 UNADJUSTED BALANCE 15,520 11,254 ENDING PREPAID EXPENSE BALANCE INVESTMENTS - AVAILABLE FOR SALE SECURITIES BEG 170,000 170,000 ENDING BALANCE Page 4 GENERAL LEDGER FAIR VALUE ADJUSTMENT BEG 12/31 0 4,700 0 0 BEG BALANCE 4,700 END BALANCE AFTER ADJUSTMENT LAND BEG 12/1 102,472 60,000 Land Purchased 162,472 LAND BALANCE BUILDING BEG 595,000 595,000 END. BUILDING BALANCE ACCUMULATED DEPRECIATION - BUILDING BEG 69,913 69,913 UNADJUSTED ACCUM DEPR-BUILDING 69,913 ACCUM DEPRECIATION END BALANCE EQUIPMENT BEG 12/1 826,220 154,800 Equipment purchased 18,000 963,020 ENDING BALANCE - EQUIPMENT ACCUMULATED DEPRECIATION - EQUIPMENT BEG 12/1 292,127 14,400 277,727 UNADJUSTED ACCUM. DEPR.- EQUIP 277,727 ENDING ACCUM. DEPR.- EQUIP BAL PATENT BEG 205,000 205,000 UNADJUSTED PATENT BALANCE 30,000 175,000 ENDING PATENT BALANCE ACCOUNTS PAYABLE BEG 12/2 12/4 12/18 21,429 2,560 1,550 500 4,610 Inventory purchased on account Legal expense billed Supplies on account Paid off accounts 21,429 ACCOUNTS PAYABLE BALANCE SALARY & WAGES PAYABLE BEG 12/1 4,350 4,350 0 UNADJUSTED SALARY & WAGES PAYABLE 27,400 27,400 ENDING SALARY & WAGES PAYABLE BAL PAYROLL TAXES PAYABLE BEG 12/15 5,813 2,041 7,854 UNADJUSTED PAYROLL TAXES PAYABLE 2,810 10,664 ENDING PAYROLL TAXES PAYABLE DEFERRED REVENUES BEG 12/5 12/15 265,220 14,400 9,000 288,620 UNADJUSTED DEFERRED REVENUE BAL 11,833 276,787 ENDING DEFERRED REVENUE BALANCE INTEREST PAYABLE BEG 26,483 26,483 UNADJUSTED INTEREST PAYABLE BAL 35,310 61,793 INTEREST PAYABLE BALANCE DIVIDEND PAYABLE BEG 0 16,000 16,000 UNADJUSTED DIVIDEND PAYABLE 16,000 END. BAL. DIVIDEND PAYABLE NOTE PAYABLE - SHORT TERM BEG 0 45,000 Page 5 GENERAL LEDGER 108,360 153,360 END. BAL. NOTE PAYABLE - SHORT-TERM INCOME TAXES PAYABLE BEG 0 12/31 62,790 1,645 0 UNADJUSTED INCOME TAXES PAYABLE Income Taxes 64,435 END. BAL. INC. TAX PAYABLE NOTES PAYABLE - Long-term BEG 588,500 588,500 L-T NOTES PAYABLE BALANCE COMMON STOCK BEG 160,000 35,000 195,000 COMMON STOCK BALANCE ADDITIONAL PAID IN CAPITAL BEG 278,356 105,000 383,356 END. APIC BALANCE RETAINED EARNINGS - JANUARY 1 BEG 218,572 16,000 202,572 RETAINED EARNINGS BEFORE CLOSING 202,572 RETAINED EARNINGS AT DEC 31 DIVIDENDS BEG 0 0 DIVIDEND BALANCE BEFORE CLOSING 0 DIVIDEND BALANCE AFTER CLOSING ACCUMULATED OTHER COMPREHENSIVE INCOME BEG 0 0 AOCI BALANCE BEFORE CLOSING 0 END. AOCI AFTER CLOSING SERVICE REVENUE BEG 1,421,284 8,700 4,200 7,200 400 4,900 1,446,684 UNADJUSTED SERVICE REVENUE BAL 11,833 1,458,517 ADJUSTED SERVICE REVENUE BALANCE ### 0 BALANCE AFTER CLOSING SALES REVENUE BEG 172,885 1,600 3,800 2,840 181,125 SALES REVENUE BALANCE 181,125 0 BALANCE AFTER CLOSING COST OF GOODS SOLD BEG 12/5 12/21 12/31 12/31 12/31 83,514 160 2,120 1,436 840 234 Original Cost of goods Original Cost of goods Original Cost of goods 88,070 UNADJUSTED COGS 88,304 ADJUSTED COGS 88,304 0 BALANCE AFTER CLOSING ADVERTISING EXPENSE BEG 21,080 21,080 UNADJUSTED BALANCE 12/31 8,720 29,800 ADJUSTED BALANCE 29,800 0 BALANCE AFTER CLOSING Page 6 GENERAL LEDGER BAD DEBT EXPENSE BEG 12/31 12/31 0 2,170 8,510 2,170 UNDADJUSTED BAD DEBT EXPENSE 10,680 BAD DEBT EXP AFTER ADJUSTMENT 10,680 0 BALANCE AFTER CLOSING DEPRECIATION & AMORTIZATION EXPENSE BEG 12/31 113,739 113,739 UNADJUSTED DEPR & AMORT EXP Expense 143,739 ADJUSTED BALANCE 30,000 143,739 0 BALANCE AFTER CLOSING INSURANCE EXPENSE BEG 12/31 40,144 40,144 BALANCE BEFORE ADJUSTMENT Expense 46,944 ADJUSTED BALANCE 6,800 46,944 0 BALANCE AFTER CLOSING LEGAL & ACCOUNTING BEG 12/2 20,650 1,550 Expense 22,200 BALANCE BEFORE CLOSING 22,200 0 BALANCE AFTER CLOSING OFFICE & SUPPLIES EXPENSE BEG 12/4 12/31 10,114 500 9,834 10,614 UNADJUSTED BALANCE Expense 20,448 ADJUSTED BALANCE 20,448 0 BALANCE AFTER CLOSING PAYROLL TAX EXPENSE BEG 12/15 31,968 2,041 12/31 2,810 Payroll Tax 34,009 UNADJUSTED BALANCE Payroll Tax 36,819 ADJUSTED BALANCE 36,819 0 BALANCE AFTER CLOSING PROPERTY TAXES BEG 54,570 54,570 BALANCE BEFORE CLOSING 54,570 0 BALANCE AFTER CLOSING REPAIRS & MAINTENANCE EXPENSE BEG 12/31 16,028 11,300 Expense 27,328 BALANCE BEFORE CLOSING 27,328 0 BALANCE AFTER CLOSING TELEPHONE BEG 12/27 8,085 256 Expense 8,341 BALANCE BEFORE CLOSING 8,341 0 BALANCE AFTER CLOSING UTILITIES EXPENSE BEG 12/27 41,049 1,750 Expense 42,799 BALANCE BEFORE CLOSING 42,799 0 BALANCE AFTER CLOSING WAGES - EMPLOYEES BEG 12/31 394,670 10,200 12/31 12,400 Wages 404,870 UNADJUSTED BALANCE Wages 417,270 ADJUSTED BALANCE 417,270 0 BALANCE AFTER CLOSING Page 7 GENERAL LEDGER SALARIES - OFFICERS BEG 12/31 265,431 15,000 12/31 15,000 Salaries 280,431 UNADJUSTED BALANCE Salaries 295,431 ADJUSTED BALANCE 295,431 0 BALANCE AFTER CLOSING INTEREST EXPENSE BEG 12/31 26,483 26,483 UNADJUSTED BALANCE Interest 61,793 ADJUSTED BALANCE 35,310 61,793 0 BALANCE AFTER CLOSING GAIN (LOSS) ON DISPOSAL OF ASSETS BEG 12/1 0 -1,820 0 Loss on disposal 1,820 BALANCE BEFORE CLOSING -1,820 0 BALANCE AFTER CLOSING INTEREST REVENUE BEG 0 0 UNADJUSTED BALANCE 0 ADJUSTED BALANCE 0 BALANCE AFTER CLOSING INCOME TAX EXPENSE BEG 12/31 0 0 UNADJUSTED BALANCE Income Taxes 62,790 ADJUSTED BALANCE 62,790 62,790 0 BALANCE AFTER CLOSING UNREALIZED GAIN (LOSS) AFS SECURITIES BEG 0 0 12/31 3,055 0 UNADJUSTED BALANCE Gain on securities 3,055 ADJUSTED BALANCE 3,055 0 BALANCE AFTER CLOSING INCOME SUMMARY BEG 12/31 0 0 1,639,642 BEG. BALANCE Revenues ### 268,566 INCOME SUMMARY BALANCE 268,566 0 BALANCE AFTER CLOSING Page 8 TRIAL BALANCE WORKSHEET GROUP ID 08 TRIAL BALANCE ADJUSTMENTS ADJ. TRIAL BALANCE CLOSING ENTRIES AFTER CLOSING TB ACCOUNT DR CR DR CR DR CR DR CR DR CR CASH & CASH EQUIVALENTS 337,327 337,327 337,327 ACCOUNTS RECEIVABLE 212,760 212,760 212,760 ALLOWANCE FOR DOUBTFUL ACCOUNTS 8,462 8,510 16,972 16,972 INTEREST RECEIVABLE 0 0 0 0 INVENTORY - APPAREL 18,164 234 17,930 17,930 OFFICE SUPPLIES 1,540 9,834 (8,294) -8,294 PREPAID EXPENSES 26,774 15,520 11,254 11,254 INVESTMENT-AVAILABLE FOR SALE SECURITIES 170,000 170,000 170,000 FAIR VALUE ADJUSTMENT 0 0 4,700 4,700 4,700 LAND 162,472 162,472 162,472 BUILDING 595,000 595,000 595,000 ACCUMULATED DEPRECIATION - BUILDING 69,913 0 69,913 69,913 EQUIPMENT 963,020 963,020 963,020 ACCUMULATED DEPRECIATION - EQUIPMENT 277,727 0 277,727 277,727 PATENT 205,000 30,000 175,000 175,000 ACCOUNTS PAYABLE 21,429 21,429 21,429 SALARY & WAGES PAYABLE 0 27,400 27,400 27,400 PAYROLL TAXES PAYABLE 7,854 2,810 10,664 10,664 DEFERRED REVENUES 288,620 11,833 276,787 276,787 INTEREST PAYABLE 26,483 35,310 61,793 61,793 DIVIDEND PAYABLE 16,000 16,000 16,000 NOTES PAYABLE -SHORT-TERM 153,360 153,360 153,360 INCOME TAXES PAYABLE 0 64,435 64,435 64,435 NOTES PAYABLE -LONG-TERM 588,500 588,500 588,500 COMMON STOCK 195,000 195,000 195,000 ADDITIONAL PAID IN CAPITAL 383,356 383,356 383,356 RETAINED EARNINGS 202,572 202,572 0 0 202,572 DIVIDENDS 0 0 0 0 ACCUMULATED OTHER COMPREHENSIVE INCOME 0 0 0 0 SERVICE REVENUE ### 11,833 1,458,517 1,458,517 0 SALES REVENUE 181,125 181,125 181,125 0 COST OF GOODS SOLD 88,070 234 88,304 88,304 0 ADVERTISING EXPENSE 21,080 8,720 29,800 29,800 0 BAD DEBT EXPENSE 2,170 8,510 10,680 10,680 0 DEPRECIATION & AMORTIZATION EXPENSE 113,739 30,000 143,739 143,739 0 INSURANCE EXPENSE 40,144 6,800 46,944 46,944 0 LEGAL & ACCOUNTING 22,200 22,200 22,200 0 OFFICE & SUPPLIES EXPENSE 10,614 9,834 20,448 20,448 0 PAYROLL TAX EXPENSE 34,009 2,810 36,819 36,819 0 PROPERTY TAX EXPENSE 54,570 54,570 54,570 0 REPAIRS & MAINTENANCE 27,328 27,328 27,328 0 TELEPHONE 8,341 8,341 8,341 0 UTILITIES 42,799 42,799 42,799 0 WAGES - EMPLOYEES 404,870 12,400 417,270 417,270 0 SALARIES- OFFICERS 280,431 15,000 295,431 295,431 0 INTEREST EXPENSE 26,483 35,310 61,793 61,793 0 GAIN (LOSS) ON DISPOSAL OF ASSETS 1,820 0 1,820 0 1,820 INTEREST REVENUE 0 0 0 0 0 INCOME TAX EXPENSE 0 62,790 62,790 62,790 0 UNREALIZED GAIN/LOSS - AFS 0 3,055 3,055 3,055 0 INCOME SUMMARY 0 0 1,639,642 1,639,642 0 0 Trial Balance Totals ### ### 208,941 208,941 4,010,425 4,010,425 3,282,339 3,008,898 2,641,169 2,367,728 Page 9 FINANCIAL STATEMENTS GROUP 08 SPARKY FITNESS CORPORATION INCOME STATEMENT SPARKY FITNESS CORPORATION INCOME STATEMENT For the Year Ending For the Period Ending DECEMBER 31, 2017 SERVICE REVENUE SALES REVENUE TOTAL REVENUES OPERATING EXPENSES: COST OF GOODS SOLD ADVERTISING BAD DEBT EXPENSE DEPRECIATION & AMORTIZATION EXPENSE INSURANCE EXPENSE LEGAL & ACCOUNTING OFFICE & SUPPLIES EXPENSE PAYROLL TAX EXPENSE PROPERTY TAXES REPAIRS & MAINTENANCE TELEPHONE UTILITIES WAGES - EMPLOYEES SALARIES - OFFICERS TOTAL OPERATING EXPENSES INCOME FROM OPERATIONS OTHER INCOME & EXPENSE INTEREST EXPENSE GAIN (LOSS) ON DISPOSAL OF ASSETS INTEREST REVENUE TOTAL OTHER INCOME (EXPENSE) INCOME BEFORE TAXES INCOME TAX EXPENSE NET INCOME NOVEMBER 30, 2017 1,458,517 181,125 SERVICE REVENUE SALES REVENUE TOTAL REVENUES OPERATING EXPENSES: COST OF GOODS SOLD ADVERTISING BAD DEBT EXPENSE DEPRECIATION & AMORTIZATION EXPENSE INSURANCE EXPENSE LEGAL & ACCOUNTING OFFICE & SUPPLIES EXPENSE PAYROLL TAX EXPENSE PROPERTY TAXES REPAIRS & MAINTENANCE TELEPHONE UTILITIES WAGES - EMPLOYEES SALARIES - OFFICERS TOTAL OPERATING EXPENSES INCOME FROM OPERATIONS OTHER INCOME & EXPENSE INTEREST EXPENSE GAIN (LOSS) ON DISPOSAL OF ASSETS INTEREST REVENUE TOTAL OTHER INCOME (EXPENSE) INCOME BEFORE TAXES INCOME TAX EXPENSE NET INCOME 1,639,642 88,304 29,800 10,680 143,739 46,944 22,200 20,448 36,819 54,570 27,328 8,341 42,799 417,270 295,431 1,244,673 394,969 61,793 1,820 0 -63,613 331,356 62,790 268,566 $ 1,421,284 172,885 $ 83,514 21,080 1,594,169 113,739 40,144 20,650 10,114 31,968 54,570 16,028 8,085 41,049 394,670 265,431 1,101,042 493,127 26,483 0 0 (26,483) 466,644 0 466,644 COMPREHENSIVE INCOME STATEMENT COMPREHENSIVE INCOME STATEMENT For the Year Ending December 31, 2017 For the Period Ending November 30, 2017 Net Income Unrealized Gain/Loss-AFS (net of 59,500) COMPREHENSIVE INCOME 268,566 110,500 379,066 STATEMENT OF STOCKHOLDERS' EQUITY STATEMENT OF STOCKHOLDERS' EQUITY AS OF DECEMBER 31, 2017 BEGINNING BALANCE (JANUARY 1, 2017) CONTRIBUTED CAPITAL NET INCOME DIVIDENDS OTHER COMPREHENSIVE INCOME ENDING BALANCE Current Assets: Cash & Cash Equivalents Accounts Receivables Allowance for Doubtul Accounts Interest Receivable Inventory Office Supplies Prepaid Expenses Total Current Assets Long-Term Investments Investments-Available For Sale Securities AS OF NOVEMBER 30, 2017 COMMON RETAINED ACCUM STOCK EARNINGS OCI $ 438,356 $ 218,572 140000 268,566 -16,000 $ 578,356 $ TOTAL STOCKHOLDER EQUITY 0 $656,928 471,138 $ 1,049,494 BEGINNING BALANCE (JANUARY 1, 2017) CONTRIBUTED CAPITAL NET INCOME DIVIDENDS OTHER COMPREHENSIVE INCOME ENDING BALANCE TOTAL COMMON RETAINED ACCUM STOCKHOLDER STOCK & APIC EARNINGS OCI EQUITY $ 438,356 $ 218,572 0 $656,928 466,644 $ 438,356 BALANCE SHEET BALANCE SHEET As of December 31, 2017 As of November 30, 2017 337,327 212,760 -16,972 17,930 -8,294 11,254 554,005 170,000 Current Assets: Cash & Cash Equivalents Accounts Receivables Allowance for Doubtul Accounts Interest Receivable Inventory Office Supplies Prepaid Expenses Total Current Assets Long-Term Investments Investments-Available For Sale Securities Page 10 $ 685,216 0 $ $213,023 245,680 (8,462) 237,218 0 20,160 1,540 26,774 $498,715 170000 1,123,572 FINANCIAL STATEMENTS +/- Fair Value Adjustment Total Investments at Fair Value Property, Plant & Equipment Land Buildings Less: Accumulated Depr - Buildings Equipment Less: Accumulated Depr - Equipment Total Property, Plant & Equipment (net) Intangibles: Patent (net) TOTAL ASSETS Current Liabilities: Accounts Payable Salaries & Wages Payable Payroll Taxes Payable Deferred Revenues Interest Payable Dividend Payable Note Payable - Short Term Income Taxes Payable Total Current Liabilities Long-Term Debt: NOTES PAYABLE -LONG-TERM Total Liabilities Stockholder's Equity Common Stock ($1 Par, 260,000 share issued & outstanding) Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Stockholder's Equity TOTAL LIABILITIES & STOCKHOLDERS EQUITY 4,700 174,700 162,472 595,000 -69,913 963,020 -277,727 525,087 685,293 1,210,380 175,000 ### 21,429 27,400 10,664 276,787 61,793 16,000 153,360 64,435 631,868 588,500 1,220,368 260,000 383,356 202,572 0 845,928 ### +/- Fair Value Adjustment Total Investments at Fair Value Property, Plant & Equipment Land Buildings Less: Accumulated Depr - Buildings Equipment Less: Accumulated Depr - Equipment Total Property, Plant & Equipment (net) Intangibles: Patent (net) TOTAL ASSETS Current Liabilities: Accounts Payable Salaries & Wages Payable Payroll Taxes Payable Deferred Revenues Interest Payable Dividend Payable Note Payable - Short Term Income Taxes Payable Total Current Liabilities Long-Term Debt: Note Payable - Long Term Total Liabilities Stockholder's Equity Common Stock ($1 Par, 160,000 share issued & outstanding) Additional Paid In Capital Retained Earnings Accumulated Other Comprehensive Income Total Stockholder's Equity TOTAL LIABILITIES & STOCKHOLDERS EQUITY Page 11 $170,000 $102,472 595,000 (69,913) 525,087 826,220 (292,127) 534,093 ### $205,000 ### $21,429 4350 5,813 265,220 26,483 0 0 0 323,295 588,500 911,795 $160,000 278,356 685,216 0 ### 2,035,367