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Bacall company is almost 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 plus financial liabilities) and €45,000 in short-term funds. Second, the company has employed these funds by acquiring €90,000 worth of equipment and €45,000 in initial stock, with some cash remaining. Bacall has opened a shop and hired a salesman to commence operations. The company's economic objectives will align with its core business as a clothing sales venture, initiating its operating cycle following the company's setup.