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{"sheet":"Balance Sheet Template","index":0,"n_rows":33,"n_cols":8,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,1,0,3],[32,1,32,7],[10,5,10,7],[16,5,16,7],[22,5,22,7],[9,1,9,3],[16,1,16,3],[22,1,22,3]]}
[null,"BALANCE SHEET TEMPLATE"]
[null,"ASSETS",2018,2017,null,"LIABILITIES & OWNER'S EQUITY",2018,2017]
[null,"CURRENT ASSETS",null,null,null,"CURRENT LIABILITIES"]
[null,"Cash",11874,0,null,"Accounts Payable",8060,0]
[null,"Accounts Receivable",0,0,null,"Short-Term Loans",0,0]
[null,"Inventory",0,0,null,"Income Taxes Payable",3145,0]
[null,"Prepaid Expenses",0,0,null,"Accrued Salaries and Wages",0,0]
[null,"Short-Term Investments",0,0,null,"Unearned Revenue",0,0]
[null,"TOTAL CURRENT ASSETS",{"$f":"SUM(C4:C8)","v":11874},{"$f":"SUM(D4:D8)","v":0},null,"Current Portion of Long-Term Debt",0,0]
[null,null,null,null,null,"TOTAL CURRENT LIABILITIES",{"$f":"SUM(G4:G9)","v":11205},{"$f":"SUM(H4:H9)","v":0}]
[null,"FIXED (LONG-TERM) ASSETS"]
[null,"Long-term Investments",1208,0,null,"LONG-TERM LIABILITIES"]
[null,"Property, Plant, and Equipment",15340,0,null,"Long-Term Debt",3450,0]
[null,"(Less Accumulated Depreciation)",-2200,0,null,"Deferred Income Tax",0,0]
[null,"Intangible Assets",0,0,null,"Other",0,0]
[null,"TOTAL FIXED ASSETS",{"$f":"SUM(C12:C15)","v":14348},{"$f":"SUM(D12:D15)","v":0},null,"TOTAL LONG-TERM LIABILITIES",{"$f":"SUM(G13:G15)","v":3450},{"$f":"SUM(H13:H15)","v":0}]
[]
[null,"OTHER ASSETS",null,null,null,"OWNER'S EQUITY"]
[null,"Deferred Income Tax",0,0,null,"Owner's Investment",7178,0]
[null,"Other",0,0,null,"Retained Earnings",4389,0]
[null,"Other",0,0,null,"Other",0,0]
[null,"TOTAL OTHER ASSETS",{"$f":"SUM(C19:C21)","v":0},{"$f":"SUM(D19:D21)","v":0},null,"TOTAL OWNER'S EQUITY",{"$f":"SUM(G19:G21)","v":11567},{"$f":"SUM(H19:H21)","v":0}]
[]
[null,"TOTAL ASSETS",{"$f":"C9+C16+C22","v":26222},{"$f":"D9+D16+D22","v":0},null,"TOTAL LIABILITIES & OWNER'S EQUITY",{"$f":"G10+G16+G22","v":26222},{"$f":"H10+H16+H22","v":0}]
[null,null,null,"{42}"]
[null,"COMMON FINANCIAL RATIOS"]
[null,"Debt Ratio (Total Liabilities / Total Assets)",{"$f":"IF(C24=0,\"\",(G10+G16)/C24)","v":0.55888185493097398},{"$f":"IF(D24=0,\"\",(H10+H16)/D24)","v":""}]
[null,"Current Ratio (Current Assets / Current Liabilities)",{"$f":"IF(G10=0,\"\",C9/G10)","v":1.0597054886211512},{"$f":"IF(H10=0,\"\",D9/H10)","v":""}]
[null,"Working Capital (Current Assets - Current Liabilities)",{"$f":"C9-G10","v":669},{"$f":"D9-H10","v":0}]
[null,"Assets-to-Equity Ratio (Total Assets / Owner's Equity)",{"$f":"IF(G22=0,\"\",C24/G22)","v":2.2669663698452496},{"$f":"IF(H22=0,\"\",D24/H22)","v":""}]
[null,"Debt-to-Equity Ratio (Total Liabilities / Owner's Equity)",{"$f":"IF(G22=0,\"\",(G10+G16)/G22)","v":1.2669663698452494},{"$f":"IF(H22=0,\"\",(H10+H16)/H22)","v":""}]
[]
[null,"CLICK HERE TO CREATE BALANCE SHEET TEMPLATES IN SMARTSHEET"]