All the assets of the new company are considered to be contributions from the shareholder(s). If you have only one shareholder, then the total becomes your basis in the S-Corp (first purchase of stock).
If you need to include a balance sheet, the assets and inventory would be in the Assets portion and your stock/paid-in capital under Equity.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
