Provide a table supporting and summarizing the information discussed in answering part $3$ above. $($It is very common at consulting companies for junior staff members to develop tables of information that the boss will communicate to the client; remember the client is usually paying thousands of dollars for your services, so do not make a table that makes your boss look unprofessional.$)$

$2$

This table is an appendix that is attached to the memo and must be referenced in your memo. It can be contained on one page, but your table may be contained on two or three pages. Consider that the tables might show data better in 'landscape' orientation.

This table as a minimum should include

Analysis by company $($your three companies should be shown here$)$

Show the $2$ selected accrual$/$deferral related account titles and balances

Maybe these $2$ accounts are shown in bold to emphasize

If determination of $2$ largest accounts could not be made, can this fact be evident to the client by reading your table?

How the threshold amounts were calculated

Are you showing the percentage of the $2$ largest accounts to key figures like total current assets $($or total current liabilities$),$ total assets, and net sales? $($i$.$e$.$ Think $\%$ of Total Current Assets$/$Liabilities$,$ think $\%$ of Total assets and think $\%$ of net sales.$)$

State a conclusion about the transparency of reporting

Makes sure your table is formatted so that Dr$.$ Ritchey can easily understand it$.$

Use labels, borders, font size, etc. to improve understandability.

You should indent and underline sub$-$totals.

You should clearly separate and label sections of your table for assets and liabilities.

Use care to size columns so as not to have too much or too little space.

Round percentages using common sense $($e$.$g$,15\mathrm{.}0034\%$ violates common sense, but $0\mathrm{.}0034\%$ does not$).$

Sloppy and$/$or hard$-$to$-$understand tables will earn deductions.

The FASB Codification incorporates SEC Regulation S$-$X Rule $5-02,$ which involves specific disclosures for accounts classified under "Other current assets" and "Other current liabilities" on the balance sheet. The SEC requires that any aggregating item exceeding five percent of total current assets or liabilities be disclosed either on the face of the balance sheet or in the notes to the financial statements $(210-10-$S$99-1).$ Specifically, the Codification states, "State separately, in the balance sheet or in a note thereto, any amounts in excess of five percent of total current assets" for 'Other current assets' and "State separately, in the balance sheet or in a note thereto, any item in excess of $5$ percent of total current liabilities" for 'Other current liabilities' $(17$ CFR $210\mathrm{.}5-02).$

Reviewing the balance sheets of Black Rifle Coffee, Dutch Bros, and Starbucks, the two largest accrual and deferral related accounts are identified as follows. For Black Rifle Coffee, significant accrued liabilities total $$34\mathrm{.}9$ million, encompassing expenses owed for inventory purchases, compensation, and various taxes, indicating obligations incurred but not yet paid. Additionally, deferred revenue and gift card liability amounting to $$11\mathrm{.}0$ million reflects funds received in advance from customers for future services and gift card redemptions $($Black Rifle Coffee, $202310-$K$,75).$ For Dutch Bros, the largest account is deferred revenue, totaling $$30\mathrm{.}3$ million, primarily from unearned revenue related to gift cards and loyalty programs $($Dutch Bros $202310-$K$,112)$; however, the accrued compensation and benefits of $$31\mathrm{.}4$ million lacks any disclosure regarding its individual accounts. Lastly, Starbucks shows accrued liabilities at $$2\mathrm{.}15$ billion, including accrued occupancy costs, dividends payable, and other operating expenditures $($Starbucks $202310-$K$,66),$ alongside stored value card liability and current portion of deferred revenue at $$1\mathrm{.}7$ billion, which consists of unredeemed gift cards and prepaid royalties, though limited detail is provided on this account $($Starbucks $202310-$K$,71).$ See the attached table for further detail.

can you use all this informatin to create a table