Please, use the company's report in the following link to answer the questions:

https://www.sec.gov/Archives/edgar/data/915840/000091584015000030/bzh-9301510kdocument.htm

All companies make adjusting entries. Review your selected company's annual report and answer the following questions:

1- Find a line item listed on either the income statement or balance sheet that would indicate an adjusting entry was necessary and describe the entry.

2- What do you think the effect would be on the company's financial statements if the adjustment was not made? Be specific. Name the statement, the category or accounts, and whether it would have increased or decreased.

Please, use the company's report in the following link to answer the questions:

https://www.sec.gov/Archives/edgar/data/915840/000091584015000030/bzh-9301510kdocument.htm