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Kombucha Canada Inc. sold kombucha beverages to restaurants and grocery stores in British Columbia, Canada. Restaurant and store closures, as a result of the COVID-19 pandemic, had affected the company’s sales. The business owner wanted to value her inventory at year-end using the first-in, first-out method of valuation and calculate the impact of the COVID-19 pandemic on her inventory.

Kombucha Canada Inc. sold kombucha beverages to restaurants and grocery stores in British Columbia, Canada. Restaurant and store closures, as a result of the COVID-19 pandemic, had affected the company's sales. The business owner wanted to value her inventory at year-end using the first-in, first-out method of valuation and calculate the impact of the COVID-19 pandemic on her inventory.

In August 2018, the founder of Speak-On, was finalizing plans for his company’s first year of operations. Speak-On was a learning tool used in classrooms to help students improve their communication and public speaking skills. Having worked on developing a prototype all summer with financing from the Government of Ontario, the founder needed to understand the cash needs for his company. He planned to project a cash budget for fiscal year 2018 and do a sensitivity analysis on his projections to determine the amount of additional financing needed. Did Speak-On require external financing, and would the line of credit support the cash needed?

In August 2018, the founder of Speak-On, was finalizing plans for his company's first year of operations. Speak-On was a learning tool used in classrooms to help students improve their communication and public speaking skills. Having worked on developing a prototype all summer with financing from the Government of Ontario, the founder needed to understand the cash needs for his company. He planned to project a cash budget for fiscal year 2018 and do a sensitivity analysis on his projections to determine the amount of additional financing needed. Did Speak-On require external financing, and would the line of credit support the cash needed?