You have agreed to help your brother-in-law prepare financial statements for the first six months of his newly created computer repair business. He hands you a shoebox with his bank statements detailing the cash collections and cash payments during the year. You also find in the shoebox some invoices for equipment and supplies purchased during the year along with a record of services provided to customer including dates and amounts billed. Where would you begin to make sense of this mess and what steps would you take to provide him a set of financial statements using accrual accounting?