need help with defining terms

\begin{tabular}{|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{ QUESTION \#1 ANSWER }} & \multicolumn{2}{|c|}{ Marks } \\ \hline & & Earned & Out of \\ \hline & & & 8 \\ \hline & 1 corporation & & \\ \hline & 2 cash flow statement & & \\ \hline & 3 income statement & & \\ \hline & 4 net income & & \\ \hline & 5 proprietorship & & \\ \hline & 6 balance sheet & & \\ \hline - & 7 liabilities & & \\ \hline & 8 assets & & \\ \hline \end{tabular}