Nr	Business Activity	Amount, EUR
1	A man sets up a business. He has invested his own money in a companys share capital	1000
2	He has invested his own auto truck	1200
3	He has got money from bank (short term credit). Money were transferred to companys account	200
4	Primary goods were delivered. 60% of them were paid at once by money from companys account	Primary goods 220
5	Primary goods were utilized during production process	Value of utilized primary goods=105
6	Net wages for production workers were calculated	20
7	Wages were paid	10
8	Salaries for administrative personnel were calculated and paid	15
9	Interest for credit was calculated and paid	5
10	Depreciation of fixed asset was calculated	200
11	Finished goods were moved from manufacturing department to a stock	300
12	Finished goods were delivered to purchaser. Invoice was made out.	Value of finished goods = 280 Invoice amount=1000
13	Purchaser has paid for finished goods	500
14	The invoice for renting the stock was received	10
15	The invoice for renting the stock was paid	10

Balance sheet

Assets	Equity and Liabilities
Position	Amount	Position	Amount
1. Long term assets	1. Equity
1.1. Intangible assets		1.1. Share capital
1.2. Fixed assets		1.2. Retained earnings
1.2.1.Auto, equipment, etc		1. Equity Total
1.3. Long term financial assets		2. Liabilities
1. Total Long Term Assets		2.1. Long term liabilities
2. Current assets	2.2. Current liabilities
2.1. Inventories		2.2.1.Short term credits
2.1.1.Primary goods, materials		2.2.2. Debts to vendors
2.1.2. Goods in process		2.2.3. Other payables
2.1.3. Finished goods		2. Total Liabilities
2.2. Receivables
2.3. Money, cash and its equivalents
2. Total Current Assets
Total Assets		Total Equity and Liabilities

Income statement
1	(+) Revenues
2	(-) Costs of goods sold
	Gross Income Total
3	(- ) Selling expenses
4	(- ) Administrative expenses
5	(-)Depreciation
6	(+) Other operating income
7	(-)Other Operating expenses
	Operating Income Total
8	(+)Non-operating income
9	(-)Non-operating expense
10	(+)Interest income
11	(-)Interest expenses
	Income before extraordinary items
12	(-)Unusual expenses
13	(+)Unusual income
	Income before Taxes

Fill income statement and balance sheet