Group Case: Royas Tutoring Services Roya started a small tutoring business for some side income in July of last year but is thinking about making it a more serious business venture after pondering some possibilities over the December holidays. As part of her due diligence, she has hired you, an MBA with accounting and business expertise, to help. Roya has worked at the Squamish Institute of Technology (affectionately nicknamed SQUIT) for the past three years. Due to her robust educational background (she completed her Master of Education from Musqueam University sixteen months ago), Roya has been promoted from Executive Assistant at her workplace to an Instructional Design Specialist at the schools Teaching and Learning Centre (TLC)