Keep the following scenario in mind while working on DBs 2, 3, 5 and 6: Suppose, in the future (in DB 8&9), you are going to decide that you are going to leave your current position and company. Further, suppose you are going to decide that, at that time, you want to set up a start-up with a new firm (a new company) of your own. In order to fund this operation initially, you are going to approach investors and lenders to convince them that your endeavor is worth investing in. So you are going to make recommendations to your investors and lenders in the light of the concepts and issues addressed in the light of the lecture notes, text and the present and future DBs. The whole world will be your oyster - you will be starting off with a clean slate. However, you are planning big - a multi-million (or even billions) enterprise with manufacturing facilities in the home country (say, USA) and one or more foreign countries Please remember that investors and lenders will not part with their money without being properly convinced of the benefits and costs. You will need to talk about the various elements on both sides of the Balance Sheet.