3. Once the adjustments are made, verbally explain what do you do with the ATB

Create financial statements (FS) from the Adjusted Trial Balance (ATB)

1. Verbally name the FSs created from the ATB

2. Verbally explain how each FSs are created from the ATB

3. For each of the FSs,
   1. Verbally list the major sections
   2. Verbally name the accounts in each section