Mei-ling has been approached by Ken Thornton, a shareholder of The Beanery Coffee. Ken wants to retire and would like to sell his 1,000 shares in The Beanery Coffee, which represents 30% of all shares issued. The Beanery is currently operated by Ken's twin daughters, who each own 35% of the ordinary shares. The Beanery not only operates a coffee shop but also roasts and sells beans to retailers, under the name "Rocky Mountain Beanery."

Ken has met with Curtis and Mei-ling to discuss the business operation. All have concluded that there would be many advantages for Matcha & Coffee Creations to acquire an interest in The Beanery Coffee. Despite the apparent advantages, however, Mei-ling and Curtis are still not convinced that they should participate in this business venture.