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 S) Assets Cash and securities Accounts receivable Inventories 2021 $4,500 12,500 13,000 Total current assets $30,000 Net plant and equipment $20,000 Total assets $50,000 Liabilities and Equity Accounts payable $13,330 Accruals 8,170 Notes payable 6,000 Total current liabilities $27,500