How am I supposed to balance the balance sheet when the client has no revenue and lots of expenses, nothing for inventory, no cash, equipment, etc. THANKS!!!

Hi there, I am doing corp taxes for a client that is 2 years behind. 

For their first year, they have $100 revenue, but a ton of expenses. 

They have no assets at all. 

How am I supposed to balance the balance sheet when all I have is $100 revenue and $5000 expenses, nothing for inventory, no cash, equipment, etc. 

Thanks in advance!