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Bacall company is nearly ready to start trading after completing two critical actions outlined in its opening balance sheet. It has secured €150,000 in fixed funds, including capital and financial liabilities, and €45,000 in short-term funds, totaling €195,000. The sources of these funds have been allocated to acquire €90,000 worth of equipment and €45,000 in initial stock, with surplus cash available. The company has opened a shop and hired a salesman, enabling it to begin trading. Bacall’s core business is clothing sales, and it will soon focus on pursuing its economic objectives through its operating cycle.