Address your memo to your client John Kimble. Mr. Kimble is a retired kindergarten teacher. Assume that you are writing on March 1, 2013, shortly after the filing of the 2012 Form 10-K. In the opening paragraph, explain the purpose of your memo. Then, in the body of the memo, respond to Mr. Kimble's questions and advise him whether he should pursue an investment. Attach your ratio analysis tables to your memo. The tables do not count toward the page limit. Indicate where you are getting your information, e.g. "on page 23 of the 10-K". You can draw on classroom or textbook materials to develop your response. However, keep in mind the FASB Accounting Standards Codification (ASC) is the most authoritative source of GAAP. You should reference the ASC instead of the textbook, e.g. "according to ASC 350-20-35-30". Assume that current ASC references were in place at the time you are writing this memo. Remember to keep the tone of your writing in tune with the professional setting.