LBO Balance Sheet Line Items

Hey Monkeys,

Going through some practice LBOs now for interview prep and one problem I'm running into is balancing out the BS when having to come up with your own projections/line items. 

For example, one of the practice models I have has a line item for prepaid expenses, but if you were to remove it, how else would you be able to balance out the BS? Not all models have the same line items, so I'm having a hard time figuring out how to balance things out if you were just given a blank excel.

I'm probably missing something really simple here so would appreciate any pointers. Thanks!

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