Visit www.sec.gov/edgar and search for the Build-A-Bear Workshop annual report (10-K) for the year ended February 1, 2020, using EDGAR (Electronic Data Gathering, Analysis, and Retrieval system). Locate its balance sheet, labeled Consolidated Balance Sheets. Use this information to answer the questions below.

Required:

Using the information from the financial statements, demonstrate that the accounting equation remains in balance after closing (sometimes referred to as a post-closing trial balance). For the accounts listed below, enter all account balances on the left side of the accounting equation in column (1). Enter all account balances on the right side of the accounting equation in column (2).

Note: Enter your answers in thousands of dollars.