A company's stakeholders often differ in their financial statement focus. For example, some stakeholders focus primarily on the income statement, while others focus primarily on the statement of cash flows or the balance sheet. For each of the following situations, indicate which financial statement would be the most likely focus for the stakeholder. Choose either the income statement, balance sheet, or statement of cash flows.

Situation $4$: Assume that you are considering taking a job $($internal stakeholder$)$ with either Sears or JCPenney $($JCP$).$