<Tr> <Td> </Td> <Td> − </Td> <Td> 900 </Td> <Td> − </Td> <Td> 900 </Td> <Td> </Td> <Td> </Td> <Td> Selling assets for cash to pay off liabilities: both assets and liabilities are reduced </Td> </Tr> <Tr> <Td> </Td> <Td> + </Td> <Td> 1,000 </Td> <Td> + </Td> <Td> 400 </Td> <Td> + </Td> <Td> 600 </Td> <Td> Buying assets by paying cash by shareholder's money (600) and by borrowing money (400) </Td> </Tr> <Tr> <Td> </Td> <Td> + </Td> <Td> 700 </Td> <Td> </Td> <Td> </Td> <Td> + </Td> <Td> 700 </Td> <Td> Earning revenues </Td> </Tr> <Tr> <Td> 6 </Td> <Td> − </Td> <Td> 200 </Td> <Td> </Td> <Td> </Td> <Td> − </Td> <Td> 200 </Td> <Td> Paying expenses (e.g. rent or professional fees) or dividends </Td> </Tr>

The calculation of which financial statement best represents the accounting equation