Outdoor living spaces Company Outdoor Living Spaces Company Find the letter (A through G) and articulate what each of the items most likely pertains to for a small deck construction business. and recreate an opening balance sheet.

Balance Sheet as of December 31, This Year	Statement of cash flows for this ear ended December 31	Income statement for this year ended December 31
Cash $1,000	Operating Activities:	sales $346,900
Short-tern treasury bills 12,100	Net income $8,720	Cost of goods sold G (240,700)
13,100	Add: depreciation expense D 9,000	Gross Profit 106,200
Receivables A 61,500	Less: non cash revenues -0-	depreciation (9,000)
Inventories 25,475	Adjustment for deferred taxes, decrease (350)	Selling, general, and administrative (85,400)
other current assets 3,030	Receivables, decrease E (8,010)	Income from operations 11,800
Total Current assets 103,105	Inventories, decrease (9,200)	interest expense (1,800)
property,plant, and equipment 103,000	Payables, increase 4,400	other income 2,000
Less: accumulated depreciation 50,000	Taxes payable, increase 2,800	earnings before taxes 12,000
53,000	Other (1,600)	Income taxes (3,280)
Other Assets 6,405	Cash flow from operating activities 5,760	Net income $8,720
Total assets $162,510	Investing activities:
Liabilities:	Purchase of property, plant, and equipment F (15,600)
Notes payable $6,000	Other 4,650
Current portion of long-term debt B 1,000	Cash flow from investing activities (10,950)
Accounts Payable 18,000	Financing Activities:
wages payable 4,900	Proceeds from notes payable 2,400
accrued liabilities 3,015	payments on long-term loans (4,000)
accrued taxes 8,400	Sale of stock 4,000
total current liabilities 41,315	cash dividends paid to stockholders (1,900)
long-term debt 23,000	Cash flow from financing activities 500
deferred taxes 7,600	Increase in cash and equivalents (4,690)
Total liabilities $71,915	Cash and cash equivalents, beginning of year 17,790
Stock Holders Equity:	cash and cash equivalents, end of year $13,100
Common stock 10,700
Retained earnings C 79,895
Total stock holder equity $90,595
Total liabilities and stock holder equity $162,510