Exhibit 1

Memo

From: Julia Bernhardt

To: Joseph Morris, Esq., Morris and Associates Legal Firm

Subject: Stock Issuance

Date: January 11, year 1

According to the Articles of Incorporation for RRL, 200,000 shares of $10 par value common stock were authorized on January 1, year 1. We have identified investors willing to purchase 50,000 shares for $1,600,000.

prepare the necessary paperwork to issue the shares and complete the transaction by February 28, year 1.

Memo

From: Joseph Morris, Esq., Morris and Associates Legal Firm

To: Julia Bernhardt

Subject: Stock Issuance Expenses

Date: January 15, year 1

We will gladly prepare the documents required for the stock issuance by February 28, year 1. Please be advised that Morris and Assoc. will invoice RRL for $30,000 for expenses when the transaction is complete.

Memo

From: Julia Bernhardt

To: Thomas Robertson

Subject: Stock Issuance in Exchange for Property

Date: February 2, year 2

Thomas,

Good news!

The real estate assessor completed the valuation of the land and building we received from Investor B in exchange for common stock. Similar real estate was sold five years ago for $950,000, but the current appraised value of this real estate is $1,200,000 net of expenses. We will close on the property by the end of the month and issue 40,000 shares of common stock of $10 par value upon closing.

Exhibit 2

From: Caroline Johnson, CPA

To: Julia Bernhardt

Subject: Year 1 accumulated loss

Date: January 15, year 2

Julia, we prepared the financial statements for year 1. As you requested, we will transfer the financial statements and related documentation to Pat Johansen.

I propose that we schedule an in-person meeting to discuss the financial statements. I want to be sure you and Pat Johansen fully understand the source of the $1,250,000 accumulated loss that was closed to retained earnings in year 1.

From: Pat Johansen

To: Julia Bernhardt

Subject: Year 2 Net Income

Date: January 25, year 3

Julia,

Good news! After verifying the December financial transactions, I am pleased to report $235,000 net income for year 2. This is slightly better than our estimate of $225,000.

The financial statements still need to be audited, but I am quite confident in the accuracy of this number.

Best regards,

Pat

Exhibit 3

RoboReady Logistics, Incorporated

Employment Agreement for:

Pat Johansen

Effective January 2, Year 2

Dear Pat,

RoboReady Logistics, Inc. is pleased to offer you the position of Chief Financial Officer. Your annualized base salary will be $150,000 paid on a biweekly basis. You will also receive three weeks' paid vacation after you have been employed with the company for six months.

We also offer an attractive benefit program that allows participants to select benefit coverage that meets individual/family needs. Benefit eligibility begins immediately upon the first day of employment. In addition to your base salary, you will receive 14,000 shares of $10 par value common stock subscriptions. The total value of the subscriptions is $400,000. One thousand seven hundred fifty (1,750) shares will be issued on June 30 and December 31 of each year over the course of a four-year period. You will receive a cash bonus of $50,000 corresponding to the dates your common shares will be issued to cover the cost of the common shares. If you accept these terms, please sign and return the attached document. Sincerely, James Wilson Human Resource Manager

RoboReady Logistics, Incorporated

Employment Agreement for:

Chris Douglas

Effective January 2, Year 2

Dear Chris,

RoboReady Logistics, Inc. is pleased to offer you the position of Chief Operations Officer. Your annualized base salary will be $160,000 paid on a biweekly basis. You will also receive three weeks' paid vacation after you have been employed with the company for six months.

We also offer an attractive benefit program that allows participants to select benefit coverage that meets individual/family needs. Benefit eligibility begins immediately upon the first day of employment. In addition to your base salary, you will receive 14,000 shares of $10 par value common stock subscriptions. The total value of the subscriptions is $400,000. One thousand seven hundred fifty (1,750) shares will be issued on June 30 and December 31 of each year over the course of a four- year period. You will receive a cash bonus of $50,000 corresponding to the dates your common shares will be issued to cover the cost of the common shares. If you accept these terms, please sign and return the attached document. Sincerely, James Wilson Human Resource Manager

July 15, year 2

Dear Julia, After careful deliberation, I have decided to resign from RoboReady Logistics, Inc. effective immediately. Although I've enjoyed my time with the company and appreciate the opportunity to work with you and my colleagues, I was offered a position in my home state where I can live and work closer to my extended family. I wish you the very best in the future. Sincerely, Chris Douglas

Exhibit 4

Startup Tech Company Announces Private Placement of Preferred Stock

July 1, Year 2 - RoboReady Logistics, Inc. (RRL) announced today that it has received definitive agreements from the investors of the private placement of Class A Preferred Stock. The investors will acquire 5,000 newly authorized shares of 6.0% Class A Preferred Stock at $105 per share. Dividends will be paid quarterly on March 31, June 30, September 30, and December 31 of each year. The Company expects to use the net proceeds of the private placement to repay indebtedness and for general corporate purposes.

Exhibit 5

From: Keenan Knight, Treasurer

To: Julia Bernhardt

Subject: Treasury Shares of Common Stock

Date: June 10, year 2

Julia,

I am confirming the repurchase of 500 shares of $10 par value common stock for $16,000. The check was issued to Joseph Stone in care of State Bank this afternoon.

Pat Johansen confirmed that RRL uses the cost method to account for treasury stock and the transaction was charged to the appropriate account.

The treasury shares are no longer outstanding upon the completion of this transaction and may be reissued at any time.

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Julia Bernhart is the founder of RoboReady Logistics (RRL), a company that holds unique patents on robotics technology utilizing machine learning. The technology significantly streamlines logistics, or the movement of materials, in factories and warehouses. Julia developed the unique software that mobilizes the robots, and she hired Thomas Robertson, an expert in warehouse logistics, to assist her in the development of the first product line. Julia and Thomas believe the technology will be widely embraced across the many industries that move materials in factories, warehouses, and distribution centers.

In year 1 and year 2, RRL had several transactions that impacted the shareholders' equity section of the balance sheet. Pat Johansen was hired by RRL as the Chief Financial Officer (CFO) at the beginning of year 2. Pat asked you to review the memo prepared by another staff accountant to make sure it accurately reflects the shareholders' equity transactions. The supporting documents may be accessed in the Exhibits tab.

To revise the shareholders' equity memo, click on each segment of underlined text below and select the needed correction, if any, from the list provided. If the underlined text is already correct in the context of the document, select [Original text] from the list.

Shareholders' Equity Memo

To: Pat Johansen, CFO

From: Staff Accountant

Date: January 20, year 3

RE: Shareholders' Equity Verification

I completed the review of the transactions and supporting documentation that impacted the shareholders' equity section for year 1 and year 2. The results of my review are below.

Transcribed Image Text:

1. In year 1, RRL authorized and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. > Choose an option below: [Original text] In year 1, RRL authorized and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 1, RRL authorized 200,000 shares and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 2, RRL authorized 200,000 shares and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 1, RRL authorized and issued 200,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. RESET The cost of issuing the initial shares was $30,000. CANCEL ACCEPT 1. In year 1, RRL authorized and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. > Choose an option below: [Original text] In year 1, RRL authorized and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 1, RRL authorized 200,000 shares and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 2, RRL authorized 200,000 shares and issued 50,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. In year 1, RRL authorized and issued 200,000 shares of $10 par value common stock in exchange for $1,600,000 in cash. RESET The cost of issuing the initial shares was $30,000. CANCEL ACCEPT