Balance sheet king item is.?

1- assets 2- liabilities 3- owner’s equity

Equity & Liabilities Property & Assets

Reserve Funds , Current Assets 

A Balance Sheet is a Financial Position Statement of a business on a particular day. Generally an Annual Period of 12 months is considered appropriate to evaluate a Financial Position of any business. Balance Sheet consists of two fold items: 1) The Assets owned by a business 2) The Liabilities owed by a business The Assets includes the following major groups of items: A) Current Assets B) Non-Current Assets C) Intangible Assets

I will say 'Reserve Funds' is the King Item of Balance Sheet.

Current Assets will replicate any Company's real caliber 

Balance sheet king item is "Cash"