| Assets | Amount |
|---|---|
| Cash | $6,000.00 |
| Accounts Receivable | $1,500.00 |
| Raw Materials | $500.00 |
| Finished Goods Inventory | $3,000.00 |
| Prepaid Expenses | $600.00 |
| Fixed Assets | $2,000.00 |
| Liabilities | Amount |
|---|---|
| Accounts Payable | $1,000.00 |
| Short-term Loan | $3,000.00 |
| Long-term Loan | $5,000.00 |
| Accrued Liabilities | $1,000.00 |
| Equity | Amount |
|---|---|
| Owner's Equity | $5,000.00 |
| Retained Earnings | $1,000.00 |
| Revenue | Amount |
|---|---|
| Sales Revenue | $4,500.00 |
| Service Income | $400.00 |
| Embroidery Services Income | $500.00 |
| Miscellaneous Revenue | $200.00 |
| Expenses | Amount |
|---|---|
| Raw Materials Purchase | $800.00 |
| Direct Labor Costs | $1,000.00 |
| Factory Utility Costs | $600.00 |
| Machine Maintenance Costs | $200.00 |
| Factory Rent Expense | $1,500.00 |
| Depreciation of Factory Assets | $500.00 |
| Freight and Shipping Costs | $300.00 |
| Marketing Expenses | $500.00 |
| Salaries for Administrative Staff | $2,000.00 |
| Office Supplies Purchased | $150.00 |
| Legal and Professional Fees | $300.00 |
| Cash Flow from Operating Activities | Amount |
|---|---|
| Cash Received from Customers | $6,000.00 |
| Cash Paid for Raw Materials | -$800.00 |
| Cash Paid for Labor | -$1,000.00 |
| Cash Paid for Operating Expenses | -$3,250.00 |
| Cash Flow from Financing Activities | Amount |
|---|---|
| Short-term Loan Received | $3,000.00 |
| Long-term Loan Received | $5,000.00 |