 fixed assets or PPNL or depreciable assets or something like that. So this is gonna be then equal to the furniture and equipment and then the accumulated depreciation. Now note that if you don't have account numbers and software funny things could happen and that these two might be under the category of property and plant and equipment or fixed assets and then be in alphabetical order putting the accumulated depreciation first, furniture and equipment second. That's ugly. That shouldn't happen because it should be the other way around. It shouldn't go that way. It shouldn't go that way. That's not how things should be but that's kind of the limitation if you don't have the account numbers. You can fix that with basically account numbers and software. Obviously when we construct our statements we can kind of fix that as we construct it. Also realize that if you're kind of mirroring what has been constructed from an accounting standpoint and you're doing like year end adjustments or something like that and you're trying to format your trial balance to what is in the system you probably want to list your information not on the financial statements but when you enter their information into a trial balance in the same funny order you're gonna look at it and say that's ugly. I don't wanna enter it like backwards or whatever if this was on top or something but you wanna start with that as your starting point because when you try to adjust their books again try to tell them to make adjustments that's the order they're going to see things. So in other words, if you're gonna adjust your trial balance I probably should have put this one on top because that's how it's gonna show up in the QuickBooks software that's generally how you wanna do it. You don't wanna adjust their ledgers in your worksheet until you actually make the adjusting entries to it because you'd like to give it back to them in the same order that they have. Okay so in any case we're gonna then let's make this one a little bit larger here again like make that larger again and then we'll bring this into the enter column this is gonna be equal to this one the furniture and equipment and the acute acu-deem ACC D-PRE and then this is just gonna be the total property plant and equipment tab outer column equals the sum of those two numbers underlining this number by going to the font group and underline doing some indentation selecting these items by going to the home tab alignment indent those por favor and then we'll indent this one again alignment and indent once again and then we're gonna have down here in the total this will be the total assets which we're just gonna sum up the outer column now just summing up the outer column because now we got our subcategories of the current and the property plants and equipment so I'll just say equals the sum the most popular function ever for good reason too it should be the most popular it's not just a fluke so we're gonna say we'll have those two and then let's make this one a skinny let's make that one a skinny column and then over here we're gonna have the liabilities and the equity on the other side so we're gonna say this is gonna be lie liabilities and maybe I don't need the colon because I'm gonna yellow fire and then let's make that a yellow yellow put that yellow on my paintbrush home tab dipping that paintbrush into the yellow paint bucket so I can paint it right there painted it yellow and then we got the current current liabilities colon which is gonna be equal to the accounts payable all these are current well the loan payable might we'll say that's long-term the loan payable so this is gonna be current let's make this get so larger it's not too skinny already but we're gonna make it wide this is a wide sale it's a fat sale so here we go this is equal I don't wanna call it a fat sale but it's certainly not skinny so that's gonna be the 15,000 and then this is gonna be equal to the visa which nothing is in there yet so this is gonna be and we always wanna say negative because I wanna flip the sign from this negative credit to actual we don't have debits and credits over here because it's assets equal liabilities plus equity the accounting equation and so that's gonna give us total current liabilities I think this is spelled wrong I fixed it don't worry I fixed it current liabilities what about the hundred other things you spelled wrong whatever my spellings it is what it is so we're gonna go to the home tab alignment indent this one and then we'll indent this one again alignment indent again let's put an underline here by going to the font group and underline and then we'll sum this in the outer column equals the sum otherwise known as the S-U-M summing it up so there we go now let's pick up the equity side of things now notice this is total liabilities well let's put the long term liabilities down here as well so let's say that we'll have long term liabilities colon which just all we have right now is this one in the long term which nothing's there but we're thinking that loan payable is gonna happen at some time and I'm gonna say negative of that zero to pick it up when it does happen when it does happen we're gonna be picking that thing up now when you only have one thing in the category I might just call this total liabilities and just put it in the outer column but I wanna make a sub