The exercise is designed such that an error early in the assignment will not adversely impact later grading. \begin{tabular}{|l|l|r|r|r|r|r|} \hline 91 & \multicolumn{1}{|l|}{ Cash Flow Statement } & & & \\ \hline 92 & & & & & & \\ \hline 93 & & & & & \\ \hline \end{tabular} The exercise is designed such that an error early in the assignment will not adversely impact later grading. \begin{tabular}{|l|l|r|r|r|r|r|} \hline 91 & \multicolumn{1}{|l|}{ Cash Flow Statement } & & & \\ \hline 92 & & & & & & \\ \hline 93 & & & & & \\ \hline \end{tabular}