I am stuck into this case:
I would like to make an opening balance sheet but having some problems .
Here's the case :
Mr. Brentjens is starting a business renting mountain bikes to tourists. After having prepared his business plan it becomes clear that he will need a minimum amount of 500 bikes with a total initial investment value of € 400,000 at the projected opening date of 1 January 2008. Furthermore he thinks to need € 50,000 for cash balances.
For financing the above mentioned assets Mr. Brentjens will take € 150,000 of his savings account being the owner’s capital investment. The remaining financial needs will be long term borrowed from a local bank at 6% interest rate per annum. The bikes will be rented for one week. For the expected operating year of 2008 the following details are given:
 all bikes have been rent during 52 weeks, the rent rate per bike was € 6.25 per week and rent was paid at the beginning of each week by the clients.
 all bikes are depreciated using the straight line method, within three years. Because Mr. Brentjens expects his clients not to treat the bikes very well, he considers the residual value to be zero at the end of the period.
 all interest payments due for 2008 has been paid as per 31/12/2008. No principal payments on the loans have been made.
 in 2008 the following costs were incurred and paid for:
 maintenance costs bikes € 1,000 / month
 rent of the garage € 1,000 / month
 energy costs € 800 / year
 other costs € 5,200 / year
 to further expand his operations Mr. Brentjens has decided to invest another € 10,000 in his business on 30 December 2008.
 profit tax rate is 29 %.
 all payments in cash.
 dividend payments of 4,555.
QUESTIONS:

You need to post whatever work you have attempted to do on the problem. There's a lot of stuff there, so it would be difficult to try to get you "started" or give hints. I could outright just tell you how to do the first one, but it won't help you with the rest cause everything's different.

You just have to take each item one by one and try to think through it and where the numbers would go. Like starting with the investment he made of 150,000. What two places does that go on the balance sheet?

What have you attempted to do already?

We established a trading company. Sponsor gave us $100,000. What is the correct entry for the book?

When you say that someone gabe you $100,000 do you mean that they loaned you the money, do you have to pay them back, or are they investing in the business?

If the owner invests money in the business the journal entry will be:
Debit cash for the amount because the business is receiving cash
Credit the owner's capital account or owner's equity account for the amount because this is an investment into the business.

If the money is a loan, then the journal entry will be:
Debit Cash for the amount of cash received
Credit Appropriate Payable account because this has to be repaid.

pready, bmxgrandma612 has a whole set of these entries (including this one) over on this thread:
https://www.askmehelpdesk.com/accoun...ry-399930.html

And bmxgrandma612, please always start your own thread instead of tagging onto someone else's. And don't post the same question twice like that. That all just gets very confusing to everyone.