A coffee shop owner purchased roller blades to go to work (the coffee shop). Should it be included in the balance sheet and how?

This should not be included in the balance sheet. Unless it’s a case that the owner of the coffee shop took money from the business to purchase these roller blades. If that was so then this would be called drawings and it would be subtracted from the Capital plus Net profit for the year.

Capital + Net profit for the year - Drawings.

How is this a question and how u need an answer for this

The advantage of administering personality tests on employees is that it will allow the employer to know the mindset and personality of the employee. this will allow the employer to at least have an idea as to how the employee works and how his attitude in the workplace. the disadvantage is that it may make the employee a little anxious as to whether he would meet the personality requirements of the employer and whether he would be able to retain the job or not.