TreadCushy case study Today is 1 December 2021. A new range of smart running shoes is currently being developed by TreadCushy. These smart running shoes in have tech in the sole which connects to an app to monitor metrics such as run speed, distance and terrain. It is expected that the range will launch in the first half of 2022. You receive the following email: From: Ben Numa, Finance Manager To: Finance Officer Subject: Forecasting sales and lease for new laptops I had a meeting with Harry Blanc, Product Development & IT Director, yesterday. He wants to understand more about the size of the potential market for smart running shoes in Europe for the first 2 quarters of 2022. He has found some information based on past sales volumes (Chart 1 and Table attached) but would like to know how this could be used.

The two ways in which the laptop lease could be reflected in our financial statements for the year ending 30 June 2022.