The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2014 are as follows.

CONSTANTINE CAVAMANLIS INC. BALANCE SHEETS
		Dec. 31, 2014		Jan. 1, 2014		Inc./Dec.
Assets
Cash		$ 48,050		$ 14,170		$33,880	Inc.
Accounts receivable		95,220		89,170		6,050	Inc.
Equipment		43,220		23,170		20,050	Inc.
Less: Accumulated Depreciation-Equipment		18,170		12,170		6,000	Inc.
Total		$168,320		$114,340
Liabilities and Stockholders