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		$ 45,000		$ 13,000		$32,000	Inc.
Accounts receivable		91,000		88,000		3,000	Inc.
Equipment		39,000		22,000		17,000	Inc.
Less: Accumulated Depreciation-Equipment		17,000		11,000		6,000	Inc.
Total		$158,000		$112,000
Liabilities and Stockholders