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Franchise startup costs       Start up funding   Input cells               Expenses       Accounts payable   12,000 Initial Franchise Fee   8,500   Debt   67,000 Property Acqusition fees   5,000   Total liabilities   79,000 Insurance   1,500         Legal and Accounting   4,000   Investor capital   20,000 Training   1,500   Owner capital   61,000 Marketing   1,500   Total capital   81,000 Other   4,000                 Total funding   160,000                                         0 Total expenses   26,000                       Assets             Leashold Improvements   50,000         Outside signs   5,000   Opening balance sheet   Opening Equipment   58,000         Security system   3,000   Fixed assets   116,000         Cash   15,000 Total fixed assets   116,000   Accounts receivable   0 Cash   15,000   Inventory   3,000 Accounts receivable       Current assets   18,000 Inventory   3,000   Accounts payable   12,000 Total assets   134,000   Other liabilities             Current liabilities   12,000 Total costs   160,000   Debt   67,000         Net assets   55,000                       Capital   81,000         Retained earnings   -26,000         Equity   55,000

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