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Bacall Company is nearing the start of trading after completing two key actions summarized in its opening balance sheet. It has gathered financial resources totaling €195,000, consisting of €150,000 in fixed funds (capital and financial liabilities) and €45,000 in short-term funds. The funds have been allocated strategically: €90,000 for equipment and €45,000 for initial stock, leaving some cash available. Additionally, the company has opened a shop and hired a salesman to commence operations. Bacall's economic objectives will center around its core business of clothing sales, following its established operating cycle.