Refer to Exhibit 5.4. Identify typical accounting cycles not listed in the Exhibit and list their

Refer to Exhibit 5.4. Identify typical accounting cycles not listed in the Exhibit and list their associated accounts.

EXHIBIT 5.4 Illustrations of Cycles and Related Accounts

Cycle	Related Accounts
Acquisitions and Payments for Inventory,	Accounts Payable
Goods, and Services	Inventory
	Expenses
	Other Assets
	Cash
Acquisitions and Payments for Long-Lived Assets	Equipment
	Accumulated Depreciation
	Depreciation Expense
	Gain or Loss on Disposal
	Impairment Loss