The document appears to be a balance sheet for The Frank Beverage Group across four quarters in 2019-2020. It shows the company's assets, liabilities, and equity increasing over time as cash, accounts receivable, and inventory grow. Total assets increased from $143,784 in Q1 to $312,022 in Q4 while total liabilities and equity also increased from $143,784 to $312,022 over the same period.

1. BalShtBalance SheetBalance SheetBalance SheetBalance
SheetThe Frank Beverage GroupThe Frank Beverage GroupThe
Frank Beverage GroupThe Frank Beverage GroupFirst
QuarterSecond QuarterThird QuarterFourth Quarter2019-
20202019-20202019-20202019-
2020ASSETSASSETSASSETSASSETSCurrent AssetsCurrent
AssetsCurrent AssetsCurrent
AssetsCash$110,102Cash$161,052Cash$186,936Cash$219,214A
ccounts Receivable$35,569Accounts
Receivable$37,746Accounts Receivable$40,057Accounts
Receivable$42,508Inventory-
$1,887Inventory$14,313Inventory$31,504Inventory$50,300Othe
r Current Assets$0Other Current Assets$0Other Current
Assets$0Other Current Assets$0Total Current
Assets$143,784Total Current Assets$213,111Total Current
Assets$258,497Total Current Assets$312,022Fixed AssetsFixed
AssetsFixed AssetsFixed
AssetsLand$0Land$0Land$0Land$0Facilities$0Facilities$0Faci
lities$0Facilities$0Equipment$0Equipment$0Equipment$0Equip
ment$0Computers & Telecommunications$0Computers &
Telecommunications$0Computers &
Telecommunications$0Computers &
Telecommunications$0(Less Accumlated Depreciation)$0(Less
Accumlated Depreciation)$0(Less Accumlated
Depreciation)$0(Less Accumlated Depreciation)$0Total Fixed
Assets$0Total Fixed Assets$0Total Fixed Assets$0Total Fixed
Assets$0Other Assets$0Other Assets$0Other Assets$0Other
Assets$0TOTAL ASSETS$143,784TOTAL
ASSETS$213,111TOTAL ASSETS$258,497TOTAL
ASSETS$312,022LIABILITIESLIABILITIESLIABILITIESLIA
BILITIESCurrent LiabilitiesCurrent LiabilitiesCurrent
LiabilitiesCurrent LiabilitiesShort-Term Notes
Payable$9,873Short-Term Notes Payable$9,997Short-Term
Notes Payable$10,122Short-Term Notes Payable$10,249Income

2. Taxes Due$16,109Income Taxes Due$34,046Income Taxes
Due$46,006Income Taxes Due$59,618Other Current
Liabilities$0Other Current Liabilities$0Other Current
Liabilities$0Other Current Liabilities$0Total Current
Liabilities$25,982Total Current Liabilities$44,043Total Current
Liabilities$56,128Total Current Liabilities$69,868Long-Term
LiabilitiesLong-Term LiabilitiesLong-Term LiabilitiesLong-
Term LiabilitiesLong-Term Notes Payable$7,735Long-Term
Notes Payable$5,189Long-Term Notes Payable$2,610Long-
Term Notes Payable-$0Other Long-Term Liabilities$0Other
Long-Term Liabilities$0Other Long-Term Liabilities$0Other
Long-Term Liabilities$0Total Long-Term
Liabilities$7,735Total Long-Term Liabilities$5,189Total Long-
Term Liabilities$2,610Total Long-Term Liabilities-$0NET
WORTHNET WORTHNET WORTHNET WORTHPaid-In
Capital$61,740Paid-In Capital$61,740Paid-In
Capital$61,740Paid-In Capital$61,740Retained
Earnings$48,327Retained Earnings$102,139Retained
Earnings$138,018Retained Earnings$180,414Total Net
Worth$110,067Total Net Worth$163,879Total Net
Worth$199,758Total Net Worth$242,154TOTAL LIABILITIES
AND NET WORTH$143,784TOTAL LIABILITIES AND NET
WORTH$213,111TOTAL LIABILITIES AND NET
WORTH$258,497TOTAL LIABILITIES AND NET
WORTH$312,022
For information about this worksheet, see "Balance Sheet" in
"The Financials" chapter of Successful Business Plan: Secrets &
Strategies.
Short-Term Notes Payable: loan payments to be made within
one year
If you see a number here, it reflects the difference between the
projected income taxes owed (as calculated on your Income
Statements) and what you've said you will actually pay (as
entered on your Cash Flow statements).
CshFlwCash Flow2019-
2020OctoberNovemberDecemberJanuaryFebruaryMarchAprilMa

3. yJuneJulyAugustSeptemberTOTALCASH RECEIPTSIncome
from SalesCash
Sales$27,972$28,531$29,102$29,684$30,278$30,883$31,501$3
2,131$32,774$33,429$34,098$34,780$375,163Collections$0$34
,188$34,872$35,569$36,281$37,006$37,746$38,501$39,271$40,
057$40,858$41,675$416,024Total Cash from
Sales$27,972$62,719$63,974$65,253$66,558$67,890$69,247$7
0,632$72,045$73,486$74,956$76,455$791,187Income from
FinancingInterest
Income$66$79$92$105$119$134$141$148$156$164$173$183$1
,559Loan
Proceeds$20,000$0$0$0$0$0$0$0$0$0$0$0$20,000Equity
Capital
Investments$45,240$0$0$0$0$0$0$0$0$0$0$0$45,240Total
Cash from
Financing$65,306$79$92$105$119$134$141$148$156$164$173
$183$66,799Other Cash
Receipts$0$0$0$0$0$0$0$0$0$0$0$0$0TOTAL CASH
RECEIPTS$93,278$62,798$64,066$65,359$66,678$68,024$69,3
88$70,780$72,201$73,650$75,129$76,637$857,986CASH
DISBURSEMENTSInventory$5,240$22,841$23,298$23,764$24,
239$24,724$25,218$25,722$26,237$26,762$27,297$28,395$283
,734Operating
Expenses$17,518$17,518$17,518$17,518$17,518$17,518$28,06
0$28,060$28,060$28,060$28,060$28,060$273,471Commissions/
Returns &
Allowances$6,527$6,657$6,790$6,926$7,065$7,206$7,350$7,49
7$7,647$7,800$7,956$8,115$87,538Capital
Purchases$0$0$0$0$0$0$0$0$0$0$0$0$0Loan
Payments$877$877$877$877$877$877$877$877$877$877$877$
877$10,529Income Tax
Payments$0$0$0$0$0$0$0$0$0$0$0$0$0Investor Dividend
Payments$0$0$0$0$0$0$0$0$0$0$0$0$0Owner's
Draw$0$0$0$0$0$0$0$0$0$0$0$0$0TOTAL CASH
DISBURSEMENTS$30,162$47,894$48,484$49,085$49,699$50,
325$61,506$62,157$62,822$63,499$64,191$65,448$655,272NE

4. T CASH
FLOW$63,116$14,904$15,582$16,273$16,978$17,698$7,882$8,
623$9,379$10,151$10,938$11,190$202,714Opening Cash
Balance$16,500$79,616$94,520$110,102$126,375$143,354$161
,052$168,934$177,557$186,936$197,086$208,024Cash
Receipts$93,278$62,798$64,066$65,359$66,678$68,024$69,388
$70,780$72,201$73,650$75,129$76,637Cash
Disbursements$30,162$47,894$48,484$49,085$49,699$50,325$
61,506$62,157$62,822$63,499$64,191$65,448ENDING CASH
BALANCE$79,616$94,520$110,102$126,375$143,354$161,052
$168,934$177,557$186,936$197,086$208,024$219,214$219,214
For information about this worksheet, see "Cash-Flow
Projections" in "The Financials" chapter of Successful Business
Plan: Secrets & Strategies.
This line item is automatically calculated for you based on the
interest rate you entered on the "Setup and Assumptions" sheet.
Note that on your Income Statements, we've generated an
estimate for income taxes. This line on the Cash Flow statement
is where you should reflect the actual payments you intend to
make on a regular basis (probably quarterly).
IncShtIncome Statements2019-
2020OctoberNovemberDecemberJanuaryFebruaryMarchAprilMa
yJuneJulyAugustSeptemberTOTALINCOMEGross
Sales$62,160$63,403$64,671$65,965$67,284$68,630$70,002$7
1,402$72,830$74,287$75,773$77,288$833,695(Commissions)$4
,662$4,755$4,850$4,947$5,046$5,147$5,250$5,355$5,462$5,57
2$5,683$5,797$62,527(Returns and
allowances)$1,865$1,902$1,940$1,979$2,019$2,059$2,100$2,1
42$2,185$2,229$2,273$2,319$25,011Net
Sales$55,633$56,746$57,881$59,038$60,219$61,424$62,652$6
3,905$65,183$66,487$67,817$69,173$746,157(Cost of
Goods)$17,405$17,753$18,108$18,470$18,840$19,216$19,601$
19,993$20,392$20,800$21,216$21,641$233,435GROSS
PROFIT$38,228$38,993$39,773$40,568$41,380$42,207$43,051
$43,912$44,791$45,686$46,600$47,532$512,723EXPENSES -
General and AdministrativeSalaries and

5. wages$9,948$9,948$9,948$9,948$9,948$9,948$19,115$19,115$
19,115$19,115$19,115$19,115$174,378Employee
benefits$2,086$2,086$2,086$2,086$2,086$2,086$2,086$2,086$2
,086$2,086$2,086$2,086$25,036Payroll
taxes$1,492$1,492$1,492$1,492$1,492$1,492$2,867$2,867$2,8
67$2,867$2,867$2,867$26,157Professional
services$1,292$1,292$1,292$1,292$1,292$1,292$1,292$1,292$
1,292$1,292$1,292$1,292$15,500Marketing and
advertising$1,700$1,700$1,700$1,700$1,700$1,700$1,700$1,70
0$1,700$1,700$1,700$1,700$20,400Rent$0$0$0$0$0$0$0$0$0$
0$0$0$0Equipment
rental$1,000$1,000$1,000$1,000$1,000$1,000$1,000$1,000$1,0
00$1,000$1,000$1,000$12,000Maintenance$0$0$0$0$0$0$0$0$
0$0$0$0$0Depreciation$0$0$0$0$0$0$0$0$0$0$0$0$0Insuranc
e$0$0$0$0$0$0$0$0$0$0$0$0$0Telephone
service$0$0$0$0$0$0$0$0$0$0$0$0$0Utilities$0$0$0$0$0$0$0
$0$0$0$0$0$0Office
supplies$0$0$0$0$0$0$0$0$0$0$0$0$0Postage and
shipping$0$0$0$0$0$0$0$0$0$0$0$0$0Travel$0$0$0$0$0$0$0
$0$0$0$0$0$0Entertainment$0$0$0$0$0$0$0$0$0$0$0$0$0Inte
rest on
loans$83$80$77$73$70$67$63$60$56$53$50$46$779Other
(change title here)$0$0$0$0$0$0$0$0$0$0$0$0$0Other (change
title here)$0$0$0$0$0$0$0$0$0$0$0$0$0TOTAL
EXPENSES$17,602$17,598$17,595$17,592$17,588$17,585$28,
124$28,120$28,117$28,113$28,110$28,106$274,249Net income
before taxes and
interest$20,627$21,395$22,178$22,977$23,791$24,622$14,928$
15,792$16,674$17,573$18,490$19,426$238,473Interest
Income$66$79$92$105$119$134$141$148$156$164$173$183$1
,559Provision for taxes on
income$5,173$5,368$5,567$5,770$5,978$6,189$3,767$3,985$4,
207$4,434$4,666$4,902$59,618NET
PROFIT$15,520$16,105$16,702$17,311$17,933$18,567$11,301
$11,955$12,622$13,303$13,998$14,706$180,414
For information about this worksheet, see "Income Statements"

6. in Successful Business Plan: Secrets & Strategies.
MktBudjMarketing Budget2019-
2020OctoberNovemberDecemberJanuaryFebruaryMarchAprilMa
yJuneJulyAugustSeptemberTOTALProfessional
AssistanceMarketing/PR
Consultants$0$0$0$0$0$0$0$0$0$0$0$0$0Advertising
Agencies$0$0$0$0$0$0$0$0$0$0$0$0$0Social Media
Specialists$0$0$0$0$0$0$0$0$0$0$0$0$0SEO
Specialist$0$0$0$0$0$0$0$0$0$0$0$0$0Graphic/Web
Design$200$200$200$200$200$200$200$200$200$200$200$20
0$2,400Brochures/Leaflets/Flyers$0$0$0$0$0$0$0$0$0$0$0$0$
0Signs/Billboards$0$0$0$0$0$0$0$0$0$0$0$0$0Merchandising
Displays$0$0$0$0$0$0$0$0$0$0$0$0$0Sampling/Premiums$20
0$200$200$200$200$200$200$200$200$200$200$200$2,400M
edia AdvertisingPrint (newspaper,
etc.)$0$0$0$0$0$0$0$0$0$0$0$0$0Television and
Radio$0$0$0$0$0$0$0$0$0$0$0$0$0Online$300$300$300$300
$300$300$300$300$300$300$300$300$3,600Other
Media$200$200$200$200$200$200$200$200$200$200$200$20
0$2,400Phone
Directories$0$0$0$0$0$0$0$0$0$0$0$0$0Advertising
Specialties$0$0$0$0$0$0$0$0$0$0$0$0$0Direct
Mail$0$0$0$0$0$0$0$0$0$0$0$0$0WebsiteDevelopment/Progr
amming$200$200$200$200$200$200$200$200$200$200$200$2
00$2,400Maintenance and
Hosting$100$100$100$100$100$100$100$100$100$100$100$1
00$1,200Trade ShowsFees and
Setup$0$0$0$0$0$0$0$0$0$0$0$0$0Travel/Shipping$0$0$0$0$
0$0$0$0$0$0$0$0$0Exhibits/Signs$0$0$0$0$0$0$0$0$0$0$0$0
$0Public
Relations/Materials$300$300$300$300$300$300$300$300$300$
300$300$300$3,600Informal Marketing /
NetworkingMemberships/Meetings$0$0$0$0$0$0$0$0$0$0$0$0
$0Entertainment$200$200$200$200$200$200$200$200$200$20
0$200$200$2,400Other$0$0$0$0$0$0$0$0$0$0$0$0$0GRAND
TOTAL

7. COSTS$1,700$1,700$1,700$1,700$1,700$1,700$1,700$1,700$1
,700$1,700$1,700$1,700$20,400
For information about this worksheet, see Chapter 10,
"Marketing Plan & Sales Strategy" in Successful Business Plan:
Secrets & Strategies
Includes AdWords, banner ads, social media ads, etc.
Unacceptable 0 - 69% F
Fair 70 - 79% C
Proficient 80 - 89% B
Exemplary 90 - 100% A
BUS599-A5-1
1. Write a one to three (1–3) page executive summary for your
business plan, in which you justify:
a. A clear and concise business concept.
b. A thoroughly planned business concept.
c. A capable management structure.
d. A clear-cut market need.
e. Significant competitive advantages for your business.
f. Realistic financial projections.
g. That investors have an excellent chance to make money.
h. A realistic and developed exit plan. Weight: 30%
Points Range:0 (0.00%) - 31.05 (20.70%)
Did not submit or incompletely wrote a one to three (1–3) page
executive summary for your business plan, in which you
justified: a. A clear and concise business concept. b. A
thoroughly planned business concept. c. A capable management
structure. d. A clear-cut market need. e. Significant competitive
advantages for your business. f. Realistic financial projections.
g. That investors have an excellent chance to make money. h. A
realistic and developed exit plan.
Points Range:31.5 (21.00%) - 35.55 (23.70%)
Partially wrote a one to three (1–3) page executive summary for
your business plan, in which you justified: a. A clear and
concise business concept. b. A thoroughly planned business

8. concept. c. A capable management structure. d. A clear-cut
market need. e. Significant competitive advantages for your
business. f. Realistic financial projections. g. That investors
have an excellent chance to make money. h. A realistic and
developed exit plan.
Points Range:36 (24.00%) - 40.05 (26.70%)
Satisfactorily wrote a one to three (1–3) page executive
summary for your business plan, in which you justified: a. A
clear and concise business concept. b. A thoroughly planned
business concept. c. A capable management structure. d. A
clear-cut market need. e. Significant competitive advantages for
your business. f. Realistic financial projections. g. That
investors have an excellent chance to make money. h. A
realistic and developed exit plan.
Points Range:40.5 (27.00%) - 45 (30.00%)
Thoroughly wrote a one to three (1–3) page executive summary
for your business plan, in which you justified: a. A clear and
concise business concept. b. A thoroughly planned business
concept. c. A capable management structure. d. A clear-cut
market need. e. Significant competitive advantages for your
business. f. Realistic financial projections. g. That investors
have an excellent chance to make money. h. A realistic and
developed exit plan.
BUS599-A5-2
2. Combine all of the sections stated below and revise your
initial business plan draft, which you submitted in Week 8,
based on feedback you have received. Weight: 40%
Points Range:0 (0.00%) - 41.4 (27.60%)
Did not submit or incompletely combined all of the sections
stated below and did not submit or incompletely revised your
initial business plan, which you submitted in Week 8, based on
feedback you have received.
Points Range:42 (28.00%) - 47.4 (31.60%)
Partially combined all of the sections stated below and partially
revised your initial business plan, which you submitted in Week
8, based on feedback you have received.

9. Points Range:48 (32.00%) - 53.4 (35.60%)
Satisfactorily combined all of the sections stated below and
satisfactorily revised your initial business plan, which you
submitted in Week 8, based on feedback you have received.
Points Range:54 (36.00%) - 60 (40.00%)
Thoroughly combined all of the sections stated below and
thoroughly revised your initial business plan, which you
submitted in Week 8, based on feedback you have received.
BUS599-A5-4
3. Clarity, writing mechanics, and formatting requirements.
Points Range:0 (0.00%) - 15.525 (10.35%)
More than 6 errors present
Points Range:15.75 (10.50%) - 17.775 (11.85%)
5-6 errors present
Points Range:18 (12.00%) - 20.025 (13.35%)
3-4 errors present
Points Range:20.25 (13.50%) - 22.5 (15.00%)
0-2 errors present
BUS599-A5-5
4. Submit the entire revised, one year “Business Plan
Financials” Excel template (see Course Required Materials)
based on the feedback from Assignment 3.
Weight: 15%
Points Range:0 (0.00%) - 15.525 (10.35%)
Did not submit or incompletely revised, for year one, the entire
“Business Plan Financials” Excel template (see Course Required
Materials) based on the feedback from Assignment 3.
Points Range:15.75 (10.50%) - 17.775 (11.85%)
Partially revised and submitted for year one, the entire
“Business Plan Financials” Excel template (see Course Required
Materials) based on the feedback from Assignment 3.
Points Range:18 (12.00%) - 20.025 (13.35%)
Satisfactorily revised and submitted, for year one, the entire
“Business Plan Financials” Excel template (see Course Required
Materials) based on the feedback from Assignment 3.
Points Range:20.25 (13.50%) - 22.5 (15.00%)

10. Thoroughly revised and submitted, for year one, the entire
“Business Plan Financials” Excel template (see Course Required
Materials) based on the feedback from Assignment 3.
Assignment 4: Business Plan—Final
Before you get started on this assignment, watch the video
“Business Model Canvas”
This assignment consists of two sections: your final business
plan and your business plan financials. Note: You must submit
both sections as separate files for the completion of this
assignment.
You have completed all the necessary sections of your business
plan and will now create a final draft. Use any/all feedback you
have received to polish your plan to the point that you could
confidently show it to investors and potential partners or
customers.
Refer to the outline of a business plan beginning on page 399 of
the course text. Not all businesses will include all these
components in this order, but use the outline as a guide.
Specifically, your plan will not require the development,
milestones, and exit plan sections of the business plan.
Section 1: Business Plan--Final (MS Word or equivalent)
Construct a 10–30-page business plan. Note: Twenty pages are
sufficient for most businesses.
· Write a 1 to 3-page executive summary for your business plan,
in which you justify the following:
a. A clear and concise business concept
b. A thoroughly planned business concept
c. A capable management structure
d. A clear-cut market need
e. Significant competitive advantages for your business
f. Realistic financial projections
g. That investors have an excellent chance to make money
h. A realistic and developed exit plan
Note: Read Chapters 4 and 18 of the course text, Successful
Business Plan. Use the plan preparation worksheets on pages

11. 58-61 and the sample executive summaries on pages 62-66 to
help guide you; choose to write either a synopsis summary or a
narrative summary and include highlights from each section of
your business plan.
· Combine all the sections stated below and revise your initial
business plan draft, which you submitted in Week 8, based on
feedback you have received.
· Executive summary
· Company description (Assignment 1)
· Industry analysis and trends (Assignment 1)
· Target market (Assignment 2)
· Competition (Assignment 2)
· Strategic position and risk assessment (Assignment 1)
· Marketing plan and sales strategy (Assignment 2)
· Operations plan (Assignment 3)
· Technology plan (Assignment 3)
· Management and organization plan (Assignment 3)
· Ethics and social Responsibility plan (Assignment 3)
· The Financials (Week 7 Discussion)
· Hint:
· The financial section of your business plan will be derived
from the previously completed financial worksheets.
· Note:
· The financials and the management description must spark
enough interest to convince a reader to continue. Enhance the
two mentioned sections to engage the reader.
Format your assignment according to these formatting
requirements:
· Cite the resources you have used to complete the
exercise. Note: There is no minimum requirement for the
number of resources used in the exercise.
· The paper must be typed, double-spaced, using Times New
Roman font (size 12), with 1-inch margins on all sides;
references must follow APA or school-specific format. Check
with your professor for any additional instructions.
· Include a cover page containing the title of the assignment, the

12. student's name, the professor's name, the course title, and the
date. The cover page and the reference page are not included in
the required page length.
Section 2: Business Plan Financials (MS Excel worksheets
bundled with course textbook)
For year one, submit a revised income statement, cash flow
projection, and balance sheet from the "Business Plan
Financials" Excel template based on your feedback
from Assignment 3: Operations. Technology, and Management
Plan with Financials. You will submit the entire completed and
revised Excel worksheet.
The specific course learning outcome associated with this
assignment is:
· Construct a business plan with an executive summary that
justifies a clear concept, a management structure, a market
need, competitive advantages, and financial projections.