The table above highlights on start-up expenses for the retail store. The retail store requires this fundamental amount of initiating business. The store owners have decided to rent a store for the establishment of their business, rather than purchasing one. The fitting and furniture are the chairs, glass tables, shelves and wardrobe needed for the store. The charges for fitting the shelves are included. An in-house doctor is appointed to give the customers the opportunity to test their ears and undertake effective measures accordingly such, purchasing hearing aids. The store will initially buy 50 hearing aids from different brands and target in order to sell in the first one and a half months. As the store owner did not have any pre-established electric or telephone connection, it needs to develop the same and in turn, have to incur electrical and telephone charges. The expenses pertaining to land and water tax are necessities for the business as these are paid to the government.The opening day balance of the store refers to cash balance that the store will have after each day’s operation. The cash balance is obtained after deducting expenditure from the sales of the stores. Here, sales of the stores refer to that of the hearing aids. The opening day balance with respect to Sound Come Alive indicates the cash balance at the end of each month. The cash flow statement of the store will highlight upon this phenomenon (Baines, Fill and Page, 2011. Cherunilam, 2010. Dess, Lumpkin, and Eisner, 2009. Ferrell and Hartline, 2010. Hansen and Solgaard, 2004). The following table presents an opening balance of the store for each month, right from its inception. The following essentials are included in the cash flow statement of Sound Come Alive:From the above table, it is evident that the cash inflow and outflow of Sound Come Alive will be positive after each month.