TUTORIAL EXERCISE
Constants	Year 1	Year 2	Year 3
Tax Rate	NA	0.33	0.35
Number of Business Days	NA	300	300
Inputs	Year 1	Year 2	Year 3
Economic Outlook (O=Optimistic, P=Pessimistic)	NA		NA
Purchase Price Outlook (U=Up, D=Down)	NA		NA
Summary of Key Results	Year 1	Year 2	Year 3
Net Income After Taxes	NA
End-of-Year Cash On Hand	NA
Calculations	Year 1	Year 2	Year 3
Number of units sold in a day	1000
Selling price per unit	$7.00
Cost of goods sold per unit	$3.00
Number of units sold in a year	NA
Income Statement and Cash Flow Statement	Year 1	Year 2	Year 3
Beginning-of-year cash on hand	NA
Sales (Revenue)	NA
Cost of goods sold	NA
Income before taxes	NA
Income tax expense	NA
Net income after taxes	NA
End-of-year cash on hand	$10,000

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