Charlie and Maribelle Brown have owned and operated a retail furniture store for more than 30 years. They have employed an independent CPA during this time to prepare various sales tax, payroll tax, and income tax returns, as well as financial statements for themselves and the bank from which they have borrowed money from time to time. They are considering selling the store but are uncertain about how to establish an asking price.

Required:
What type of information is likely to be included in the material prepared by the CPA that may help the Browns establish an asking price for the store?