1 1 . Call I! _ _ _ KRecording ITallfactions alld Preparation OL Fillallcial STATEITLETITS ( 20 Points ) Pear Computing , Inc . ( PEAR ) is newly - formed ( first year start - up ) manufacturer based in the United States . PEAR uses accrual accounting and follows all GAAP reporting its financial situation . During its 2018 fiscal year ( January 1 , 2018 - December 31 , 2018 ) , PEAR had the following financial events ! Columbia University Executive MPH Programly Midterm Exam