LIST OF EXHIBITS
| Exhibit 1.1 | Year-End Balance Sheets |
| Exhibit 1.2 | Income Statement for Year |
| Exhibit 1.3 | Statement of Cash Flows for Year |
| Exhibit 2.1 | Summary of Cash Flows during Year |
| Exhibit 3.1 | Comparative Year-End Company Balance Sheets |
| Exhibit 3.2 | Year-End Balance Sheet |
| Exhibit 3.3 | Comparative Year-End Company Balance Sheets with Ratio Analysis |
| Exhibit 4.1 | Income Statement and Balance Sheet Changes during Year from Profit-Making Activities |
| Exhibit 5.1 | Connections among Three Financial Statements |
| Exhibit 6.1 | HareSquared, Inc.—Summary Financial Statements, Two-Year Comparison |
| Exhibit 6.2 | TortTech, Inc.—Summary Financial Statements, Two-Year Comparison |
| Exhibit 7.1 | Sales Revenue and Accounts Receivable |
| Exhibit 7.2 | DSO or Days Sales Outstanding Calculation |
| Exhibit 7.3 | Account Receivable Turnover Ratio |
| Exhibit 7.4 | Case Study Comparison–DSO Accounts Receivable |
| Exhibit 8.1 | Costs of Goods Sold and Inventory |
| Exhibit 8.2 | Gross Margin Calculation |
| Exhibit 8.3 | DSO or Days Sales Outstanding in Inventory |
| Exhibit 8.4 | Inventory Turnover Ratio |
| Exhibit 8.5 | Case Study Comparison–DSO Inventory |
| Exhibit 9.1 | Inventory and Accounts Payable |
| Exhibit 9.2 | Inventory Holding Period and Supplier Payment Terms |
| Exhibit 9.3 | Case Study Comparison–Inventory Hold Periods and Supplier Payment Terms |
| Exhibit 10.1 | Operating Expenses and Accounts Payable |
| Exhibit 10.2 | Days Operating Expenses O/S in Trade Payables |
| Exhibit 10.3 | Case Study Comparison–Days Operating Expense ... |
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