Pangus is a wealthy investor residing in Vancouver. He is looking for new start-up businesses to invest in. Pineapple Vision Inc. recently developed a new software for produce companies to purchase fruit stock for their produce business. Pangus is very interested in the business and would like to invest $1 million dollars into it. Before he invests into the business, he hires the accounting firm, Michael Rocks Accounting Inc. to review the financial documents of the Pineapple Vision Inc., and deliver to Pangus a detailed report on the financial projections of the Company.