As shown in the financial summary in the Appendix 6, Explanation of the table is as follows: The financial summary provides an overview of a business's performance over three periods: 6 months ending December 2019, the full year 2019, and 2018. Gross Sales: Decreased from $520,550 in 2018 to $435,208 in 2019, and $213,856 for the 6 months in 2019. Gross Profit: Also decreased from $366,402 in 2018 to $254,379 in 2019, with a gross profit percentage dropping from 70.4% to 58.4%. Declared Net Profit: Was $90,132 in 2018, a loss of $13,930 in 2019, and $9,160 for the 6 months in 2019. Add Backs: Include depreciation, bookkeeping, motor vehicle expenses, donations, home office, and directors' payments, totaling $56,207 for 6 months in 2019, $108,309 in 2019, and $112,589 in 2018. Adjusted Net Profit: After add backs, the adjusted net profit is $65,367 for 6 months in 2019, $94,379 in 2019, and $202,721 in 2018. The annualized adjusted net profit is $130,734. The average adjusted net profit over the last three years is $142,611. After deducting $85,000 for a manager's wages, the total is $57,611. The business's estimated sale price is approximately $175,000, considering the low profit level and high stock value