| Assets = Liabilities + Shareholder's Equity (Or Owner's Equity) |
| Contributed Capital |
| + Retained Earnings |
| Shareholder's Equity (or Owner's Equity) |
| Beginning RE |
| + Net Income |
| – Dividends |
| Ending RE |
| Revenues |
| – Expenses |
| Net Income |
| Operating Cash Flows |
| + Investing Cash Flows |
| + Financing Cash Flows |
| Net Increase (Decrease) in Cash |
| + Beg Balance Cash |
| Ending Cash Balance |