4,000 iso4217:USD 30810137d58f76b84afd 2018-12-31 30810137d58f76b84afd 2017-12-31 30810137d58f76b84afd 2018-01-01 2018-12-31

These are the individual facts represented as tables; this version has color codings to explain that all business rules are consistent with expectation:

Balance Sheet Roll Ups
(in US Dollars) As of December 31, 2018 As of December 31, 2017
ASSETS
Current Assets:
Cash and cash equivalents $ 4,000 $ 3,000
Receivables 2,000 1,000
Inventories 1,000 1,000
Total current assets 7,000 5,000
Noncurrent Assets:
Property, plant, and equipment 6,000 1,000
Total noncurrent assets 6,000 1,000
Total assets $ 13,000 $ 6,000
LIABILITIES AND EQUITY
LIABILITIES
Current Liabilities:
Accounts payable $ 1,000 $ 1,000
Total current liabilities 1,000 1,000
Noncurrent Liabilities:
Long-term debt 6,000 1,000
Total noncurrent liabilities 6,000 1,000
Total liabilities 7,000 2,000
EQUITY
Retained earnings $ 6,000 $ 4,000
Total equity 6,000 4,000
Total liabilities and equity $ 13,000 $ 6,000

Income Statement Roll Up
(in US Dollars) For year ended of December 31, 2018
Sales $ 4,000
Cost of Sales 2,000
Gross profit (loss) 2,000
Depreciation and amortization 0
Net income (loss) $ 2,000

Cash Flow Statement Roll Forward
(in US Dollars) For year ended of December 31, 2018
Net cash flow from operating activities:
Collection of receivables $ 3,000
Payment of payables (2,000 )
Net cash flows from operating activities 1,000
Net cash flow from financing activities:
Additional long-term borrowings 6,000
Repayment of long-term borrowings (1,000 )
Net cash flows from financing activities 5,000
Net cash flow from investing activities:
Capital additions of property, plant and equipment (5,000 )
Net cash flows from investing activities (5,000 )
Net cash flows 1,000
Cash and cash equivalents, beginning of period 3,000
Cash and cash equivalents, end of period $ 4,000

Cash and Cash Equivalents Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 3,000
Collections of receivables from customers 3,000
Payment of accounts payable (2,000 )
Additional long-term borrowings 6,000
Repayment of long-term debt (1,000 )
Capital additions of property, plant and equipment (5,000 )
Balance at December 31, 2018 $ 4,000

Receivables Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 1,000
Sales to customers 4,000
Collections of receivables from customers (3,000 )
Additional allowances for bad debts (0 )
Write-off of accounts receivable (0 )
Balance at December 31, 2018 $ 2,000

Inventories Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 1,000
Purchases of inventory for sale 2,000
Cost of sales (2,000 )
Write-off of of inventories (0 )
Balance at December 31, 2018 $ 1,000

Property, Plant and Equipment Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 1,000
Capital additions 5,000
Depreciation and amortization (0 )
Write-off of property, plant, and equipment (0 )
Balance at December 31, 2018 $ 6,000

Accounts Payable Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 1,000
Purchase of goods for resale 2,000
Repayment of long-term debt (2,000 )
Balance at December 31, 2018 $ 1,000

Long-term Debt Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 1,000
Additional long-term borrowings 6,000
Repayment of long-term debt (1,000 )
Balance at December 31, 2018 $ 6,000

Retained Earnings Roll Forward
(in US Dollars)
Beginning Balance at December 31, 2017 $ 4,000
Net income (loss) 2,000
Balance at December 31, 2018 $ 6,000