Assets | Notation | Variables | Liabilities and Owner’s equity | Notation | Variables |
Cash | A1 |
| Current liability | L1 |
|
Receivable | A2 |
| Long term liability | L2 |
|
Inventory | A3 |
| Equity | E |
|
Non-current assets | A4 |
|
|
|
|
Total assets | A | 100% | Total resource | L + E | 100% |