{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["Summary","Assets","Liabilities and owner’s equity"],"not_rendered":{"charts":2,"images":2,"external_links":4,"defined_names":2},"read":"whole","date_system":"1900"}

{"sheet":"Summary","index":0,"n_rows":7,"n_cols":5,"rows_kept":7}
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[null,null,{"$f":"\"Year \" & YEAR(TODAY())-1","v":"Year 2018"},{"$f":"\"Year \" & YEAR(TODAY())","v":"Year 2019"}]
[]
[null,"Balance summary","Year 1","Year 2"]
[null,"Total assets",{"$f":"Table_CurrentAssets[[#Totals],[Year 1]]+Table_FixedAssets[[#Totals],[Year 1]]+Table_OtherAssets[[#Totals],[Year 1]]","v":{"v":9545,"d":"£9,545.00"}},{"$f":"Table_CurrentAssets[[#Totals],[Year 2]]+Table_FixedAssets[[#Totals],[Year 2]]+Table_OtherAssets[[#Totals],[Year 2]]","v":{"v":12735,"d":"£12,735.00"}}]
[null,"Total liabilities and owner’s equity",{"$f":"Table_CurrentLiabilities[[#Totals],[Year 1]]+Table_LongTermLiabilities[[#Totals],[Year 1]]+Table_OwnersEquity[[#Totals],[Year 1]]","v":{"v":8540,"d":"£8,540.00"}},{"$f":"Table_CurrentLiabilities[[#Totals],[Year 2]]+Table_LongTermLiabilities[[#Totals],[Year 2]]+Table_OwnersEquity[[#Totals],[Year 2]]","v":{"v":6227,"d":"£6,227.00"}}]
[null,"Balance",{"$f":"C5-C6","v":{"v":1005,"d":"£1,005.00"}},{"$f":"D5-D6","v":{"v":6508,"d":"£6,508.00"}}]

{"sheet":"Assets","index":1,"n_rows":21,"n_cols":5,"rows_kept":21}
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[null,null,{"$f":"Preceding_Year","v":"Year 2018"},{"$f":"Current_Year","v":"Year 2019"}]
[null,"Current assets","Year 1","Year 2"]
[null,"Cash",{"v":1000,"d":"£1,000.00"},{"v":1700,"d":"£1,700.00"}]
[null,"Investments",{"v":1500,"d":"£1,500.00"},{"v":2550,"d":"£2,550.00"}]
[null,"Inventories",{"v":650,"d":"£650.00"},{"v":1250,"d":"£1,250.00"}]
[null,"Accounts receivable",{"v":150,"d":"£150.00"},{"v":230,"d":"£230.00"}]
[null,"Pre-paid expenses",{"v":1230,"d":"£1,230.00"},{"v":950,"d":"£950.00"}]
[null,"Other",{"v":120,"d":"£120.00"},{"v":120,"d":"£120.00"}]
[null,"Total current assets",{"$f":"SUBTOTAL(109,Table_CurrentAssets[Year 1])","v":{"v":4650,"d":"£4,650.00"}},{"$f":"SUBTOTAL(109,Table_CurrentAssets[Year 2])","v":{"v":6800,"d":"£6,800.00"}}]
[]
[null,"Fixed assets","Year 1","Year 2"]
[null,"Property and equipment",{"v":2500,"d":"£2,500.00"},{"v":2500,"d":"£2,500.00"}]
[null,"Leasehold improvements",{"v":450,"d":"£450.00"},{"v":350,"d":"£350.00"}]
[null,"Equity and other investments",{"v":1250,"d":"£1,250.00"},{"v":1600,"d":"£1,600.00"}]
[null,"Less accumulated depreciation",{"v":545,"d":"£545.00"},{"v":1295,"d":"£1,295.00"}]
[null,"Total fixed assets",{"$f":"SUBTOTAL(109,Table_FixedAssets[Year 1])","v":{"v":4745,"d":"£4,745.00"}},{"$f":"SUBTOTAL(109,Table_FixedAssets[Year 2])","v":{"v":5745,"d":"£5,745.00"}}]
[]
[null,"Other assets","Year 1","Year 2"]
[null,"Goodwill",{"v":150,"d":"£150.00"},{"v":190,"d":"£190.00"}]
[null,"Total other assets",{"$f":"SUBTOTAL(109,Table_OtherAssets[Year 1])","v":{"v":150,"d":"£150.00"}},{"$f":"SUBTOTAL(109,Table_OtherAssets[Year 2])","v":{"v":190,"d":"£190.00"}}]

{"sheet":"Liabilities and owner’s equity","index":2,"n_rows":19,"n_cols":5,"rows_kept":19}
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[null,null,{"$f":"Preceding_Year","v":"Year 2018"},{"$f":"Current_Year","v":"Year 2019"}]
[null,"Current liabilities","Year 1","Year 2"]
[null,"Accounts payable",{"v":180,"d":"£180.00"},{"v":252,"d":"£252.00"}]
[null,"Accrued wages",{"v":250,"d":"£250.00"},{"v":370,"d":"£370.00"}]
[null,"Accrued compensation",{"v":240,"d":"£240.00"},{"v":190,"d":"£190.00"}]
[null,"Income tax payable",{"v":120,"d":"£120.00"},{"v":130,"d":"£130.00"}]
[null,"Unearned revenue",{"v":0,"d":"£0.00"},{"v":0,"d":"£0.00"}]
[null,"Other",{"v":250,"d":"£250.00"},{"v":235,"d":"£235.00"}]
[null,"Total current liabilities",{"$f":"SUBTOTAL(109,Table_CurrentLiabilities[Year 1])","v":{"v":1040,"d":"£1,040.00"}},{"$f":"SUBTOTAL(109,Table_CurrentLiabilities[Year 2])","v":{"v":1177,"d":"£1,177.00"}}]
[]
[null,"Long-term liabilities","Year 1","Year 2"]
[null,"Mortgage payable",{"v":1500,"d":"£1,500.00"},{"v":1900,"d":"£1,900.00"}]
[null,"Total long-term liabilities",{"$f":"SUBTOTAL(109,Table_LongTermLiabilities[Year 1])","v":{"v":1500,"d":"£1,500.00"}},{"$f":"SUBTOTAL(109,Table_LongTermLiabilities[Year 2])","v":{"v":1900,"d":"£1,900.00"}}]
[]
[null,"Owner’s equity","Year 1","Year 2"]
[null,"Investment capital",{"v":5500,"d":"£5,500.00"},{"v":2500,"d":"£2,500.00"}]
[null,"Accumulated retained earnings",{"v":500,"d":"£500.00"},{"v":650,"d":"£650.00"}]
[null,"Total owner’s equity",{"$f":"SUBTOTAL(109,Table_OwnersEquity[Year 1])","v":{"v":6000,"d":"£6,000.00"}},{"$f":"SUBTOTAL(109,Table_OwnersEquity[Year 2])","v":{"v":3150,"d":"£3,150.00"}}]