I have an LLC that had filed previously as a sole proprietor (Schedule C). For 2014 I filed the 2553 and was approved to file as a S-Corp with a begining date of Jan. 1, 2014. For the first time filing of a 1120S, for the 2014 tax year, on the Balance Sheet does the begining year amounts start at ZERO or do they start with the amounts from when last years Schedule C was filed?