1. Basic Info
   1. Company Name:
      1. ABC.Ltd
   2. Date:
      1. 2016/01/01
2. Assets
   1. Current Assets
      1. Cash:
         1. 50,000
      2. Accounts Receivable:
         1. 100,000
      3. Prepaid Rent:
         1. 50,000
      4. Inventory:
         1. 100,000
      5. Current Assets:
      6. Total Current Assets:
         1. 300,000
   2. Long-term Assets
      1. Leasehold Improvements:
         1. 300,000
      2. Accumulates Depreciation:
         1. -100,000
      3. Total Long-term Assets:
         1. 200,000
   3. Total Assets:
      1. 500,000
3. Liabilities
   1. Current Liabilities
      1. Accounts Payable:
         1. 100,000
      2. Accrued Expenses:
         1. 100,000
      3. Unearned Revenue:
         1. 100,000
      4. Total Current Liabilities:
         1. 300,000
   2. Long-term Liabilities:
      1. 100,000
   3. Total Liabilities:
      1. 400,000
4. Owner's Equity
   1. Retained Earnings:
      1. 50,000
   2. Common Stock:
      1. 50,000
   3. Total Owner's Equity:
      1. 100,000
5. Total Liabilities and Owner's Equity:
   1. 500,000