A small business balance sheet includes assets, liabilities, and owner's equity. For example, your balance sheet might show: ^{smartsheet.com 1}

• Assets: $500 in cash, $5,000 worth of coffee machines and furniture, and $300 owed by customers.
• Liabilities: $200 owed to suppliers for coffee beans and cups.
• Shareholder Equity: Initial investment of $4,000 and $100 in profit not yet taken out. ^{ecombalance.com 2}