... guarantor ofother loans? If so, arethere any legal actions or contested taxes?21Think of the balance sheet as a seesaw. The assets and liabilities alone are out of balance. Capital, the ... you are assuming including accounts payable, loans, leases, contracts, taxes, and legal the value of the assets your are buying including Accounts Receivable (quality and the age of the invoices), ... have investedRetained Earnings Income earned and kept in the business Total CapitalAdd Owners Investment and Retained EarningsTotal Liabilities & Capital Add Liabilities and Capital....