In the current year, the employee at Baxtor Service Company prepared an annual report for the bank that revealed total revenue in the prior year was $$6,000,000.$ The manager needs the information to apply for a loan to purchase new equipment to maintain the operations at the organization. The report was prepared in accordance with GAAP and the report contained information about the the prior year's financial performance at the company.

Which of the following describes the role of the employee at Baxtor Service Company?