Now that you have had the opportunity to create accurate financial statements using all 9 steps of the accounting cycle, identify 2 of the 9 steps (shown in Infographic: The Accounting Cycle [PDF] Download Infographic: The Accounting Cycle [PDF]) that you believe to be most critical in preparing the financial statements. Explain why you believe these 2 steps are most critical in preparing accurate financial statements that management uses in the company's planning and decision-making