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Bacall Company is nearly ready to start trading, having completed two key actions reflected in its opening balance sheet. First, it has secured financial resources totaling €195,000, comprised of €150,000 in fixed funds (capital and financial liabilities) and €45,000 in short-term funds. Second, it has utilized these funds by acquiring €90,000 worth of equipment and €45,000 in initial stock, leaving some cash remaining. The company has also opened a shop and hired a salesman to initiate trading. Once established, Bacall will focus on achieving its economic objectives as a clothing sales business, following its operating cycle.