Scenario $3$:

Buying inventory in a pharmacy Your pharmacy needs to purchase inventory that will cost $$60,000$ to acquire. You have $$45,000$ in a capital account, but you purchase the inventory on 'account', meaning this is an Account Payable that you must pay in $30$ days $($a current liability$).$

You start with your $$45,000$ in your capital account.

You acquire the inventory on account.

Just before the end of the $30-$day time period, you have sold half the inventory for $$45,000$ and you still have the other half of the inventory on hand $($ $$30,000$ worth$).$

You now pay the $$60,000$ account payable $($just before the $30-$day due date$).$

$\backslash$table$[[$Assets$,$Liabilities $,+,OE$