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1. The Link Between the Balance Sheets and the Income Statement http://www.drawpack.com your visual business knowledge business diagram, management model, profit model, business graphic, powerpoint templates, business slide, download, free, business presentation, business design, business template Assets $170 Liabilities $100 Owner‘s equity $70 Revenues $480 Expenses $469.8 Net Profit $10.2 Assets $190 Liabilities $113 Owner‘s equity $77 Retained earnings $7 Dividends $3.2 Balance Sheet December 31, 2002 Income Statement Year 2002 Balance Sheet December 31, 2001