Integrative Case 2 Track Software Inc. Seven years ago, after 15 years in public accounting, Stanley Booker, CPA, resigned his position as manager of cost systems for Davis, Cohen, and O'Brien Public Accountants and started Track Software Inc. In the two years preceding his departure from Davis, Cohen, and O'Brien, Stanley had spent nights and weekends developing a sophisticated cost-accounting software program that became Track's initial product offering. As the firm grew, Stanley planned to develop and expand the software product offerings, all of which would be related to streamlining the accounting processes of medium- to large-sized manufacturers. Although Track experienced losses during its first two years of operation-2016 and 2017- its profit has increased steadily from 2018 to the year just ended (2022). The firm's profit history, including dividend payments and contributions to retained earnings, is summarized in Table 1.