Silva and Juanita Rodriquez are the owners of Year-RoundLandscape Inc. a small l

Silva and Juanita Rodriquez are the owners of Year-RoundLandscape Inc. a small landscape and yard service business insouthern California. The business is three years old and has grownsignificantly especially during the past year. To sustain thisgrowth Year-Round Landscape must expand operations. While in thepast the Rodriquezes have been able to secure funds for thebusiness from personal resources they must now seek a bank loan.To satisfy bank requirements Year-Round Landscape must provide aset of financial statements including comparative incomestatements showing the growth in earnings over the past threeyears.