Exhibit 4.1 The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over Balance Sheet (Millions of $) Assets Cash and securities Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities 2016 $2,145 8,970 12,480 $23,595 $15,405 $39,000 $7,410 4,290 5,460 $17,160 Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $7,800 $24,960 $5,460 8,580 14,040 $39,000 Exhibit 4.1 The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over Balance Sheet (Millions of $) Assets Cash and securities Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities 2016 $2,145 8,970 12,480 $23,595 $15,405 $39,000 $7,410 4,290 5,460 $17,160 Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $7,800 $24,960 $5,460 8,580 14,040 $39,000