Using these info making a balance sheet with GAAP standard:

Opening Account Balances

$-$ The business currently holds a cash balance of $43,800$

$-$ Company holds $8,700\text{'}$s worth of inventory

$-$ All appliances: estimated total value of $70,000$

$-$ The business has $$70,000$ in new vehicles

$-$ $$5,000$ in Glassware and China

$-$ Restaurant is leased, and the first $6$ months of rent have been pre$-$paid at the rate of $10,000/$month

$-$ Furniture and Fixtures, estimated value of $$15,000$

$-$ The business has accumulated $$8,300$ in accounts payable for fees and licensing, which we will pay next year.

$-$ New and approved $($will collect$)$ Bank Loan of $$75,000$