Which of these S corporations is required to file Schedule L, Balance Sheets per Books? DaySpa, Inc. has total receipts of $250,000 and total assets of $249,999. Dance It Out, Inc. has total receipts of $250,000 and total assets of $251,000. Best Buzz, Inc. has total receipts of $190,236 and total assets of $250,000. Car Shark, Inc. has total receipts of $250,000 and total assets of $163,259