1. Will Jess need accounting information?
   1. If yes, what information will she need and why? Remember, she is a small business, so think about what will be most important to her.
   2. How often will she need this information?

1. In addition to Jess, who do you anticipate to be the users of Okanagan Smoothies accounting information? What information will these identified users need and why? Remember Jess is just a small business, so make sure your answer is applicable to her business.
2. Identify specific asset, liability, and equity accounts that Okanagan Smoothies will likely use to record its business transactions. Remember that equity includes revenue and expense accounts.