please explain why these numbers would be chosen for a balance sheet for a new coffee shop

\begin{tabular}{|l|l|l|l|} \hline & Year 1 & Year 2 & Year 3 \\ \hline Assets & & & \\ \hline Cash & $20,000 & $35,000 & $50,000 \\ \hline AccountsReceivable & $0 & $0 & $0 \\ \hline Inventory & $10,000 & $15,000 & $20,000 \\ \hline Equipment & $50,000 & $50,000 & $50,000 \\ \hline TotalAssets & $80,000 & $100,000 & $120,000 \\ \hline LiabilitiesandEquity & $5,000 & $7,000 & $10,000 \\ \hline AccountsPayable & $45,000 & $35,000 & $25,000 \\ \hline Long-termDebt & $30,000 & $58,000 & $85,000 \\ \hline Equity & $80,000 & $100,000 & $120,000 \\ \hline TotalLiabilitiesandEquity & & \\ \hline \end{tabular}