1.

Balance Sheet:
 As of December 31, 2023:
 Assets:
 Demolition Division Equipment: $2,000,000
 Cement Inventory: $1,500,000
 Landscaping Material Stock: $800,000
 Cash and Bank Balances: $500,000
 Total Assets: $4,800,000
 Liabilities:
 Short-Term Loans: $300,000
 Accounts Payable (Suppliers): $400,000
 Total Liabilities: $700,000
 Equity:
 Share Capital: $3,000,000
 Retained Earnings: $1,100,000
 Total Equity: $4,100,000
 Total Liabilities and Equity: $4,800,000
2. Income Statement (Profit and Loss Statement):
 For the year ending December 31, 2023:
 Revenue:
 Demolition Services: $3,500,000
 Cement Sales: $2,200,000
 Landscaping Material Sales: $1,000,000
 Total Revenue: $6,700,000
 Cost of Goods Sold (COGS):
 Demolition Division Costs: $2,000,000
 Cement Production Costs: $1,300,000
 Landscaping Material Costs: $600,000
 Total COGS: $3,900,000
 Gross Profit: $2,800,000
 Operating Expenses:
 Salaries and Wages: $800,000
 Marketing and Advertising: $200,000
 General and Administrative Expenses: $300,000
 Total Operating Expenses: $1,300,000
 Operating Profit (EBIT): $1,500,000
 Interest Expense: $50,000
 Net Profit Before Tax: $1,450,000
  Income Tax Expense: $400,000
 Net Profit After Tax: $1,050,000
3. Cash Flow Statement:
 For the year ending December 31, 2023:
 Operating Activities:
 Net Profit After Tax: $1,050,000
 Depreciation and Amortization: $150,000
 Changes in Working Capital (Accounts Receivable, Inventory,
Accounts Payable): $50,000 (positive)
 Net Cash from Operating Activities: $1,250,000
 Investing Activities:
 Purchase of New Equipment: -$300,000
 Net Cash Used in Investing Activities: -$300,000
 Financing Activities:
 Repayment of Short-Term Loans: -$100,000
 Issuance of Share Capital: $500,000
 Net Cash from Financing Activities: $400,000
 Net Increase in Cash: $1,350,000
 Cash and Cash Equivalents at the Beginning of the Year: $150,000
 Cash and Cash Equivalents at the End of the Year: $1,500,000