Hii ner approach. An acquaintance of yours is looking to invest in a local restaurant. He has narrowed the possibilities to three restaurants. He has requested and received both historical and pro forma income statements, balance sheets, and statements of cash flow from each of the restaurants. He's turned to you for advice in terms of how to use the financial statements to assist him in his investment decision. Provide your acquaintance advice on a systematic approach for using the financial statements to aid in his decision