Part B: Audit Reports Practice 1 Report of Independent Registered Public Accounting Firm To the Shareholders and the Board of Directors of Jayhawk Inc. We have audited the accompanying balance sheets of Jayhawk Inc. (the "Company") as of December 31, 2021 and 2020, the related statements of income, stockholders' equity, and cash flows, for each of the three years in the period ended December 31, 2021, and the related notes and schedules (collectively referred to as the "financial statements"). In our opinion, except for the effects of not capitalizing required lease obligations and the effects of the adjustments, if any, as might have been determined to be necessary had we been able to examine evidence regarding the foreign affiliate investment and earnings, as discussed below (see note below), the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2021 and 2020, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. Note: The paragraphs discussing the lease obligations and the foreign affiliate investment, as referenced above have boon excluded intentionally for space purposes) We draw attention to Note 2 of the financial statements, which describes the effects of hurricane-related damage in the Company's production facilities and headquarters offices. As discussed in Note 5 to the financial statements, the Company has changed its method of accounting for inventory from LIFO to FIFO in in the ending December 31, 2021. We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB), the Company's internal control over financial reporting as of December 31, 2021, based on criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 Framework) and our report date January 29, 2022 (included as a separate report) expressed an unqualified opinion thereon. What type of financial statement audit opinion did the auditors issue for Jayhawk Inc.? Explain your