Lindsay Lohan establishes a pizza restaurant (Lindzy Pizza). She invests $150,000 cash in the restaurant. He borrows $350,000 from Eagle Bank. He uses $480,000 (of the total cash of $500,000) to purchase a small building ($300,000) and restaurant equipment ($180,000). Prepare a balance sheet for Lindzy's Pizza as of the date on which the business is to open.