What goes on a balance sheet

Current Asset

Cash

Owners' Equity

Common Shares

Current Liability

Customer deposits (customers have paid in advance)

Current Asset

Inventories

Non-current Asset

Property, plant and equipment

Owners' Equity

Retained Earnings

Current Liability

Account Payables

Current Asset

Account Receivables

Non Current Liability

Deferred warranty plan revenue

Current Liability

Dividends payable