=+SA 4-3 Financial statements Chapter 4 Completing the Accounting Cycle 199 In groups of three or four, compare the balance sheets of two different companies, and present to the class a summary of the similarities and differences of the two companies. You may obtain the balance sheets you need from one of the following sources:

1. Your school or local library.

2. The investor relations department of each company.

3. The company’s Web site on the Invternet.