XHIBIT 81 SAMPLE BALANCE SHEET CHANGE 2015 2016 AS OF DECEMBER 31 ASSETS 1,500,000 1,000,000 S 500,000 CASH SHORT-TERM INVESTMENTS ACCOUNTS RECEIVABLE INVENTORY PREPAID EXPENSES TOTAL CURRENT ASSETS 300,000 1700,000 2,600,000 900,000 1500,000 1300,000 2,100,000 900,000 200,000) 400,000 500,000 8,000,000 6,800,000 1,200,000 GROSS PROPERTY, PLANT &EQUIPMENT LESS: ACCUMULATED DEPRECIATION NET PROPERTY, PLANT &EQUIPMENT 9,000,000 1500,000 ,500,000 8,100,000 1,300,000 6,800,000 00,000 200,000 700,000 500,000 500,000 INTANGIBLE ASSETS TOTAL ASSETS S 16,000,000 14,100,000 s 1,900,000 2016 S1600,000 1800,000 LIABILITIES AND SHAREHOLDERS' EQUITY CHANGE ACCOUNTS PAYABLE SHORT-TERM NOTES PAYABLE TOTAL CURRENT LIABILITIE 2015 1,200,000 400,000 1,300,000 500,000 $ 3,400,000 2,500,000 $ 900,000 LONG-TERM DEBT TOTAL LIABILITIES 3,900,000 3,500,000 '300,000 $ 6,000,000 $ 00,000 400,000 COMMON STOCK AT PAR VALUE PAID-IN CAPITAL RETAINED EARNINGS TOTAL EQUITY 200,000 ,600,000 4,900,000 s 8,700,000 s 200,000 3,600,000 4,300,000 8,100,000 500,000 600,000 TOTAL LIABILITIES AND EQUITY S 16,000,000 14,100,000 1,900,000 XHIBIT 81 SAMPLE BALANCE SHEET CHANGE 2015 2016 AS OF DECEMBER 31 ASSETS 1,500,000 1,000,000 S 500,000 CASH SHORT-TERM INVESTMENTS ACCOUNTS RECEIVABLE INVENTORY PREPAID EXPENSES TOTAL CURRENT ASSETS 300,000 1700,000 2,600,000 900,000 1500,000 1300,000 2,100,000 900,000 200,000) 400,000 500,000 8,000,000 6,800,000 1,200,000 GROSS PROPERTY, PLANT &EQUIPMENT LESS: ACCUMULATED DEPRECIATION NET PROPERTY, PLANT &EQUIPMENT 9,000,000 1500,000 ,500,000 8,100,000 1,300,000 6,800,000 00,000 200,000 700,000 500,000 500,000 INTANGIBLE ASSETS TOTAL ASSETS S 16,000,000 14,100,000 s 1,900,000 2016 S1600,000 1800,000 LIABILITIES AND SHAREHOLDERS' EQUITY CHANGE ACCOUNTS PAYABLE SHORT-TERM NOTES PAYABLE TOTAL CURRENT LIABILITIE 2015 1,200,000 400,000 1,300,000 500,000 $ 3,400,000 2,500,000 $ 900,000 LONG-TERM DEBT TOTAL LIABILITIES 3,900,000 3,500,000 '300,000 $ 6,000,000 $ 00,000 400,000 COMMON STOCK AT PAR VALUE PAID-IN CAPITAL RETAINED EARNINGS TOTAL EQUITY 200,000 ,600,000 4,900,000 s 8,700,000 s 200,000 3,600,000 4,300,000 8,100,000 500,000 600,000 TOTAL LIABILITIES AND EQUITY S 16,000,000 14,100,000 1,900,000