Typically, there are signs to indicate a business is failing, forcing the business to claim bankruptcy, seek financial help from the courts to pay debts, or go out of business. Using your knowledge of liquidity and solvency, find an annual report of a company that went out of business and analyze the financial statements to determine if you could tell the business was going to fail. In your response, discuss your findings and why you think those items lead to the demise of the organization and include any indications to management that changes needed to be made. Examples of high-profile companies that went out of business include Toys-R-Us, Blockbuster, Tower Records, Pan Am, Borders, Pets.com, and Compaq.