Over this period, the share of total income accruing to labor income fell from 92.3 percent to 77.1 percent, while the share of income from capital gains and dividends rose from 5.4 percent to 15.6 percent, representing a 287 percent rise in income from capital gains and dividends (Hungerford 2013). The share of business income rose from 2.0 percent to 5.2 percent, reflecting a 265 percent increase in business income. Starting with the premium balance of account of business, a bank account is prepare along with the business account. Against each not sufficient fund check, the bank is debit with the equivalent amount and the owner account is credit. So here is the unique and complete version of B.R.S template that you can confidently download them. And use them in your presentations and other professional work. For all the hidden services charges, bank is credit and the service account is debit; whereas according to the reason and nature of every balance amount, corresponding accounts are prepared and adjusted. You can easily download Bank Reconciliation Statement template on internet. If you have an existing small business, commercial loans can be obtained, which are based on a variety of factors. This practice no doubt reflects a belief they must spend all of this period's plan, or else receive less next period. In some entities, experience confirms this belief.