Dr Cr Year 1 Year 2 Year 3

Assets
Current
Cash 194,164 257,048 424,324
Supplies and Materials 28,812 35,352 44,076
Non-current Assets
Machinery and Equipment 226,000 214,895 203,790 192,685
Accumulated Depreciation 11,105
Delivery Truck 800,000 720,000 640,000 560,000
Accumulated Depreciation 80,000
Total Assets 1,157,871 1,136,190 1,221,085
Liabilities
Salaries Payable 22,800 22,800 22,800
Total Liabilities 22,800 22,800 22,800
Capital
Parnership Capital 1,135,071 1,113,390 1,198,285
Total Liabilities + Capital 1,157,871 1,136,190 1,221,085
Year 4 Year 5

759,683 1,433,046
48,717 55,354

181,580 170,475

480,000 400,000

1,469,980 2,058,875

22,800 22,800
22,800 22,800

1,447,180 2,036,075
1,469,980 2,058,875
 Year 1 Year 2 Year 3 Year 4
Gross Receipt 496,500 566,000 742,000 1,082,000
Less: Operating Expenses
Supplies Expense
Accumulated Depreciation - Machinery and Equipment
Accumulated Depreciation - Delivery Truck
Salaries Expense
Year 5
1,762,000