Go to the Web site for The Wall Street Journal or some other financial publication such as Inc. magazine and identify a venture that has recently filed for reorganization or liquidation with the U.S. bankruptcy courts. Then access the Securities and Exchange Commission’s Web site at http://www.sec.gov/edgar/searchedgar/webusers.htm and find recent financial statements for the venture you identified as being in financial distress. By way of a hint, you will probably want to access the most recent Form 10Q, which provides quarterly information. Determine whether the venture was suffering from balance sheet insolvency, cash flow insolvency, or both. Explain the bases for your insolvency assessments.