| Requirements | |
| Start-up Expenses | |
| Consultants | $100 |
| Insurance | $1,200 |
| Other | $34,710 |
| Total Start-up Expense | $36,010 |
| Start-up Assets Needed | |
| Cash Balance on Starting Date | $10,000 |
| Start-up Inventory | $1,325 |
| Other Short-term Assets | $675 |
| Total Short-term Assets | $12,000 |
| Long-term Assets | $4,000 |
| Total Assets | $16,000 |
| Total Requirements | $52,010 |
| Funding | |
| Investment | |
| Investor 1 | $0 |
| Other | $10,000 |
| Total Investment | $10,000 |
| Short-term Liabilities | |
| Accounts Payable | $0 |
| Current Borrowing | $42,010 |
| Other Short-term Liabilities | $0 |
| Subtotal Short-term Liabilities | $42,010 |
| Long-term Liabilities | $0 |
| Total Liabilities | $42,010 |
| Loss at Start-up | ($36,010) |
| Total Capital | ($26,010) |
| Total Capital and Liabilities | $16,000 |