LIST OF EXHIBITS

Exhibit 1.1 Summary of Cash Flows during Year
Exhibit 2.1 Year-End Balance Sheets
Exhibit 2.2 Income Statement for Year
Exhibit 2.3 Statement of Cash Flows for Year
Exhibit 2.4 Single Step Income Statement
Exhibit 3.1 Income Statement and Balance Sheet Changes during Year from Profit-Making Activities
Exhibit 4.1 Connections between the Three Financial Statements
Exhibit 5.1 Sales Revenue and Accounts Receivable
Exhibit 6.1 Cost of Goods Sold Expense and Inventory
Exhibit 7.1 Inventory and Accounts Payable
Exhibit 8.1 Selling, General, and Administrative Expenses and Accounts Payable
Exhibit 9.1 Selling, General, and Administrative Expenses and Prepaid Expenses
Exhibit 10.1 Property, Plant, and Equipment, Depreciation Expense and Accumulated Depreciation
Exhibit 11.1 Accruing Unpaid Expenses
Exhibit 12.1 Income Tax Expense and Income Tax Payable
Exhibit 13.1 Net Income and Retained Earnings, Earnings per Share
Exhibit 14.1 Cash Flow from Operating (Profit-Making) Activities
Exhibit 14.2 Direct Method Format for Reporting Cash Flow from Operating Activities in the Statement of Cash Flows
Exhibit 15.1 Cash Flows from Investing and Financing Activities
Exhibit 16.1 Cash Flow from Operating (Profit-Making) Activities in Steady-State Scenario
Exhibit 16.2 Cash Flow from Operating (Profit-Making) Activities in Growth Scenario
Exhibit 16.3 Cash Flow from Operating (Profit-Making) Activities in Decline Scenario
Exhibit 17.1 ...

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