[Sences Spa] Opening Balance Sheet [03 15, 2004] Assets Current Assets: Cash Accounts Receivable Less: Reserve for Bad Debts Merchandise Inventory Prepaid Expenses Notes Receivable Total Current Assets Fixed Assets: Vehicles Less: <a href="/keyword/accumulated-depreciation/" >accumulated depreciation</a> Furniture and Fixtures Less: <a href="/keyword/accumulated-depreciation/" >accumulated depreciation</a> Equipment Less: <a href="/keyword/accumulated-depreciation/" >accumulated depreciation</a> Buildings Less: <a href="/keyword/accumulated-depreciation/" >accumulated depreciation</a> Land Total Fixed Assets Other Assets: Goodwill Total Other Assets 0 0 $73,280 $1,180 $15,000 0 15,000 3,100 9,000 0 $28,280 0 0 15,000 0 30,000 0 0 0 0 15,000 30,000 0 0 45,000 Total Assets Liabilities and Capital Current Liabilities: Accounts Payable Sales Taxes Payable Payroll Taxes Payable Accrued Wages Payable Unearned Revenues Short-Term Notes Payable Short-Term Bank Loan Payable Total Current Liabilities Long-Term Liabilities: Long-Term Notes Payable $2,380 2,...